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    <title>2012 (6) TMI 129 - CESTAT, NEW DELHI</title>
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    <description>Interim suspension of a CHA licence was not interfered with where investigation material, including statements under Section 108 of the Customs Act, disclosed a prima facie case of serious irregularity in filing the bill of entry and clearing goods, so departmental proceedings could continue under the licensing regulations. At the same time, final action had to comply with natural justice: the Commissioner was required to supply the relied-upon statements and documents, issue notice setting out the charges, allow time for a written defence, and grant a hearing before passing the final order. The challenge to interim suspension failed, but the matter had to proceed afresh with fair procedure.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213809</link>
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