https://www.taxtmi.com/caselaws?id=49961 Suspension of a Customs House Agent licence under Regulation 21(2) is valid only where the order itself shows that the Commissioner formed the opinion that immediate action was necessary pending enquiry and records the basis for that urgency. A bare reference to a pending or contemplated enquiry is insufficient if the order does not disclose the matter under enquiry or the reasons for immediate suspension. On that footing, the impugned suspension order did not comply with Regulation 21(2) and was liable to be set aside. en-us Mon, 18 Sep 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49961 Suspension of a Customs House Agent licence under Regulation 21(2) is valid only where the order itself shows that the Commissioner formed the opinion that immediate action was necessary pending enquiry and records the basis for that urgency. A bare reference to a pending or contemplated enquiry is insufficient if the order does not disclose the matter under enquiry or the reasons for immediate suspension. On that footing, the impugned suspension order did not comply with Regulation 21(2) and was liable to be set aside. Case-Laws Customs Mon, 18 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49961