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    <title>2026 (6) TMI 588 - CESTAT MUMBAI</title>
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    <description>Immediate suspension of a Customs Cargo Service Provider approval under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009, is sustainable only where the authority shows an exceptional case needing urgent preventive action pending or contemplated inquiry. The Tribunal distinguished this power from the regular suspension and revocation process under Regulation 12, and found that the record relied mainly on preliminary material rather than a completed inquiry or properly grounded show-cause process. It also noted that official inspection material did not satisfactorily establish the alleged security and access-control deficiencies, while the appellant had offered explanations and corrective steps. Continuation of the suspension was therefore not legally sustainable, though regular proceedings under Regulation 12 were left open.</description>
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      <title>2026 (6) TMI 588 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=793207</link>
      <description>Immediate suspension of a Customs Cargo Service Provider approval under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009, is sustainable only where the authority shows an exceptional case needing urgent preventive action pending or contemplated inquiry. The Tribunal distinguished this power from the regular suspension and revocation process under Regulation 12, and found that the record relied mainly on preliminary material rather than a completed inquiry or properly grounded show-cause process. It also noted that official inspection material did not satisfactorily establish the alleged security and access-control deficiencies, while the appellant had offered explanations and corrective steps. Continuation of the suspension was therefore not legally sustainable, though regular proceedings under Regulation 12 were left open.</description>
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