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    <title>2003 (11) TMI 158 - CESTAT, BANGALORE</title>
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    <description>Immediate suspension of a Custom House Agent licence under Regulation 21(2) is permissible only where the Commissioner forms an opinion that urgent action is necessary pending enquiry, and the order itself must show application of mind by setting out the circumstances justifying action without delay. If the suspension order gives no reasons for immediate suspension, or if adequate material for such action is absent, the exercise of power does not satisfy the regulatory requirement or basic fairness norms. On that basis, the suspension orders were held unsustainable and were set aside.</description>
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    <pubDate>Fri, 28 Nov 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=52372</link>
      <description>Immediate suspension of a Custom House Agent licence under Regulation 21(2) is permissible only where the Commissioner forms an opinion that urgent action is necessary pending enquiry, and the order itself must show application of mind by setting out the circumstances justifying action without delay. If the suspension order gives no reasons for immediate suspension, or if adequate material for such action is absent, the exercise of power does not satisfy the regulatory requirement or basic fairness norms. On that basis, the suspension orders were held unsustainable and were set aside.</description>
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      <pubDate>Fri, 28 Nov 2003 00:00:00 +0530</pubDate>
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