https://www.taxtmi.com/caselaws?id=155731 Revocation of a Customs House Agent licence under Regulation 22 of the Customs House Agents Licensing Regulations, 2004 is procedurally invalid unless the inquiry report is first furnished to the agent and an opportunity to represent is given. The Commissioner must then consider both the inquiry report and any representation before passing an adverse order, because these steps are mandatory safeguards of natural justice. Where the inquiry report is not supplied, the revocation cannot be sustained and the matter requires reconsideration after proper compliance with the prescribed procedure. en-us Thu, 19 Aug 2010 00:00:00 +0530 Sat, 07 Sep 2013 11:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155731 Revocation of a Customs House Agent licence under Regulation 22 of the Customs House Agents Licensing Regulations, 2004 is procedurally invalid unless the inquiry report is first furnished to the agent and an opportunity to represent is given. The Commissioner must then consider both the inquiry report and any representation before passing an adverse order, because these steps are mandatory safeguards of natural justice. Where the inquiry report is not supplied, the revocation cannot be sustained and the matter requires reconsideration after proper compliance with the prescribed procedure. Case-Laws Customs Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155731