https://www.taxtmi.com/caselaws?id=414915 Procedural compliance under Regulation 22 of the Customs House Agents Licensing Regulations, 2004 is essential before imposing penalty or forfeiting a security deposit. The text emphasises that the inquiry must give the customs house agent effective notice, access to the material relied on, and a real opportunity to rebut the allegations; proceedings based on presumed admission, undelivered communications, or withheld reports are vulnerable. It also notes that where the underlying customs proceedings have already concluded without adverse findings and the factual foundation has materially disappeared, fresh proceedings or remand may serve no useful purpose, making forfeiture unsustainable and recommencement unwarranted. en-us Wed, 17 Nov 2021 00:00:00 +0530 Sat, 20 Nov 2021 09:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414915 Procedural compliance under Regulation 22 of the Customs House Agents Licensing Regulations, 2004 is essential before imposing penalty or forfeiting a security deposit. The text emphasises that the inquiry must give the customs house agent effective notice, access to the material relied on, and a real opportunity to rebut the allegations; proceedings based on presumed admission, undelivered communications, or withheld reports are vulnerable. It also notes that where the underlying customs proceedings have already concluded without adverse findings and the factual foundation has materially disappeared, fresh proceedings or remand may serve no useful purpose, making forfeiture unsustainable and recommencement unwarranted. Case-Laws Customs Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414915