https://www.taxtmi.com/caselaws?id=268698 Immediate suspension of a Customs Broker licence is an exceptional measure and requires recorded reasons, immediate necessity and satisfaction of the prescribed preconditions. Here, the suspension was issued long after the disputed imports, after the relevant Bills of Entry and DGFT amendment sheets were already before customs, and the record did not support allegations of mis-declaration or suppression. The assessment documents had been disclosed to the assessing officer, and the action was also inconsistent with the Board's circular requiring prompt action and post-decisional hearing. The interim suspension was therefore unsustainable and was set aside, allowing the Customs Broker to continue operations pending final adjudication of the show-cause notice. en-us Wed, 18 Feb 2015 00:00:00 +0530 Wed, 10 Feb 2016 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268698 Immediate suspension of a Customs Broker licence is an exceptional measure and requires recorded reasons, immediate necessity and satisfaction of the prescribed preconditions. Here, the suspension was issued long after the disputed imports, after the relevant Bills of Entry and DGFT amendment sheets were already before customs, and the record did not support allegations of mis-declaration or suppression. The assessment documents had been disclosed to the assessing officer, and the action was also inconsistent with the Board's circular requiring prompt action and post-decisional hearing. The interim suspension was therefore unsustainable and was set aside, allowing the Customs Broker to continue operations pending final adjudication of the show-cause notice. Case-Laws Customs Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268698