https://www.taxtmi.com/caselaws?id=53134 Suspension of a CHA licence under the 1984 Licensing Regulations requires a sustainable factual basis showing breach of the specific provisions invoked. On the record, the filing and follow-up of Bills of Entry could not be treated as unauthorised under Regulation 14(a) because Customs acted on those Bills, including cancellation of an earlier entry and assessment of a later one. The materials also did not establish that business in relation to the goods was transacted through the named employee for Regulation 14(b), and no specific finding supported the other invoked breaches. The suspension orders were therefore unsustainable, while inquiry proceedings could continue independently. en-us Tue, 13 Jul 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53134 Suspension of a CHA licence under the 1984 Licensing Regulations requires a sustainable factual basis showing breach of the specific provisions invoked. On the record, the filing and follow-up of Bills of Entry could not be treated as unauthorised under Regulation 14(a) because Customs acted on those Bills, including cancellation of an earlier entry and assessment of a later one. The materials also did not establish that business in relation to the goods was transacted through the named employee for Regulation 14(b), and no specific finding supported the other invoked breaches. The suspension orders were therefore unsustainable, while inquiry proceedings could continue independently. Case-Laws Customs Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53134