https://www.taxtmi.com/caselaws?id=436759 Suspension of a Customs Broker licence under Regulation 16(1) is justified only where immediate preventive action is necessary and an inquiry is pending or contemplated. Here, the investigation had already been completed, a show cause notice had been issued, and the Regulation 17 inquiry could proceed independently. As no continuing urgency, risk to evidence, or other present necessity for suspension was shown, the drastic measure could not be maintained mechanically. The continued suspension was therefore not warranted and was set aside, while the inquiry was allowed to proceed in accordance with law. en-us Tue, 11 Apr 2023 00:00:00 +0530 Thu, 20 Apr 2023 10:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436759 Suspension of a Customs Broker licence under Regulation 16(1) is justified only where immediate preventive action is necessary and an inquiry is pending or contemplated. Here, the investigation had already been completed, a show cause notice had been issued, and the Regulation 17 inquiry could proceed independently. As no continuing urgency, risk to evidence, or other present necessity for suspension was shown, the drastic measure could not be maintained mechanically. The continued suspension was therefore not warranted and was set aside, while the inquiry was allowed to proceed in accordance with law. Case-Laws Customs Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436759