https://www.taxtmi.com/caselaws?id=32985 A Customs House Agent's licence may be suspended for misconduct arising from violation of customs law, even without an independent breach of the Licensing Regulations, where the conduct shows the agent is unfit to transact business. A statement recorded under Section 108 of the Customs Act can support suspension if it is voluntary, truthful and free from coercion. Suspension was not vitiated by delay because it followed the adjudication findings in reasonable proximity. Misdeclaration by the agent in bills of entry was treated as misconduct justifying action under the regulatory regime, and the suspension was upheld. en-us Fri, 13 Feb 2009 00:00:00 +0530 Fri, 05 Sep 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32985 A Customs House Agent's licence may be suspended for misconduct arising from violation of customs law, even without an independent breach of the Licensing Regulations, where the conduct shows the agent is unfit to transact business. A statement recorded under Section 108 of the Customs Act can support suspension if it is voluntary, truthful and free from coercion. Suspension was not vitiated by delay because it followed the adjudication findings in reasonable proximity. Misdeclaration by the agent in bills of entry was treated as misconduct justifying action under the regulatory regime, and the suspension was upheld. Case-Laws Customs Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32985