https://www.taxtmi.com/caselaws?id=107902 Suspension of a CHA licence under Regulation 21(2) was held unwarranted where the bills of entry had been filed through a Customs-issued Form H card holder and the alleged misdeclaration was not shown, even prima facie, to have been made by the appellants themselves. The record also did not show any disowning of the appellants' authority by the importers or initiation of proceedings against them for the alleged misdeclaration. In the absence of supporting material, the drastic power of suspension before completion of enquiry could not be justified, and the suspension order was set aside. en-us Tue, 19 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107902 Suspension of a CHA licence under Regulation 21(2) was held unwarranted where the bills of entry had been filed through a Customs-issued Form H card holder and the alleged misdeclaration was not shown, even prima facie, to have been made by the appellants themselves. The record also did not show any disowning of the appellants' authority by the importers or initiation of proceedings against them for the alleged misdeclaration. In the absence of supporting material, the drastic power of suspension before completion of enquiry could not be justified, and the suspension order was set aside. Case-Laws Customs Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107902