https://www.taxtmi.com/caselaws?id=107786 Regulation 21(2) of the CHALR, 1984 could not be used to suspend a CHA licence before completion of the preliminary inquiry when responsibility for the alleged export fraud remained unclear. The exceptional suspension power required a completed inquiry under Regulation 21(1) and a proper opportunity of hearing, especially where the record did not establish who was at fault and the stage of wrongdoing was uncertain. On that basis, the suspension order was held unsustainable, though the matter could be reconsidered afresh after inquiry and hearing. en-us Tue, 19 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107786 Regulation 21(2) of the CHALR, 1984 could not be used to suspend a CHA licence before completion of the preliminary inquiry when responsibility for the alleged export fraud remained unclear. The exceptional suspension power required a completed inquiry under Regulation 21(1) and a proper opportunity of hearing, especially where the record did not establish who was at fault and the stage of wrongdoing was uncertain. On that basis, the suspension order was held unsustainable, though the matter could be reconsidered afresh after inquiry and hearing. Case-Laws Customs Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107786