https://www.taxtmi.com/caselaws?id=467024 The article examines suspension of a customs broker licence under Regulation 16, holding that suspension requires the licensing authority to be satisfied of an immediate need to restrain the broker's operations pending inquiry; the suspension relied on alleged failures under duties but improperly treated valuation as the broker's responsibility despite valuation being within the customs valuation framework; because the order did not record the requisite satisfaction of immediate necessity, continuation of suspension was unjustified and the impugned suspension was set aside in favour of the appellant. en-us Wed, 07 Feb 2024 00:00:00 +0530 Mon, 02 Mar 2026 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467024 The article examines suspension of a customs broker licence under Regulation 16, holding that suspension requires the licensing authority to be satisfied of an immediate need to restrain the broker's operations pending inquiry; the suspension relied on alleged failures under duties but improperly treated valuation as the broker's responsibility despite valuation being within the customs valuation framework; because the order did not record the requisite satisfaction of immediate necessity, continuation of suspension was unjustified and the impugned suspension was set aside in favour of the appellant. Case-Laws Customs Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467024