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    <title>1995 (4) TMI 288 - DELHI HIGH COURT</title>
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    <description>Summary suspension of a Custom House Agent licence under Regulation 21(2) requires an immediate necessity for action while an inquiry is pending or contemplated. A substantial delay after the alleged irregularities, without recorded consideration of urgency, does not support use of this exceptional power. Suspension or revocation in ordinary circumstances must follow Regulation 23, requiring notice, an opportunity to defend, an inquiry, a report and representation before final orders. Failure to observe those safeguards renders recourse to Regulation 21(2) without jurisdiction. The suspension was invalid, without preventing fresh proceedings under Regulation 23.</description>
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      <link>https://www.taxtmi.com/caselaws?id=172636</link>
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