https://www.taxtmi.com/caselaws?id=787725 Immediate suspension of a Customs Broker licence under Regulation 16 of the Customs Brokers Licensing Regulations, 2018 requires recorded reasons, an evidential basis establishing appropriateness, and a reasoned post-decisional order. Suspension cannot be invoked mechanically merely on an offence report, particularly where the broker's alleged involvement has not been factually established. Allegations of licence transfer, over-debiting SIL, mis-declaration, or breach of broker obligations require examination through the Regulation 17 inquiry procedure before culpability can be determined. Without reasoned findings demonstrating the need for immediate action, continuation of suspension is unsustainable; the broker may resume operations, while the licensing authority completes the inquiry expeditiously. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787725 Immediate suspension of a Customs Broker licence under Regulation 16 of the Customs Brokers Licensing Regulations, 2018 requires recorded reasons, an evidential basis establishing appropriateness, and a reasoned post-decisional order. Suspension cannot be invoked mechanically merely on an offence report, particularly where the broker's alleged involvement has not been factually established. Allegations of licence transfer, over-debiting SIL, mis-declaration, or breach of broker obligations require examination through the Regulation 17 inquiry procedure before culpability can be determined. Without reasoned findings demonstrating the need for immediate action, continuation of suspension is unsustainable; the broker may resume operations, while the licensing authority completes the inquiry expeditiously. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787725