TaxTMI 
TaxTMI 
1998 (6) TMI 91
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....ions, an order dated 9th June, 1998 was passed by the Respondent No. 2, Commissioner of Customs, Calcutta, whereby, in purported exercise of his power under sub-rule (2) of Rule 21 of the Custom House Agents Licensing Regulations, 1984, the licence of the petitioner as a Custom House Agent was suspended with immediate effect. The operative part of the said order reads as under :- "And whereas an ....
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....learned Advocates for the parties and considered the rival contentions. Regulation 21(2) of 1984 Regulations read thus : Notwithstanding anything contained in sub-regulation"21(2). (1), the Commissioner may in appropriate cases, where immediate action is necessary, suspend the licence of a Custom House Agent where an enquiry against such agent is pending or contemplated." 5.A perusal of the orde....
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....g agent so as to disable him from taking any further action in the matter since, under a particular situation and under some given set of circumstances, the requirement of immediate action may demand that the clearing agent may be immediately required to be prevented from working any further. The minimum that is required by the Commissioner to enable him to exercise such power is the spelling out ....
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....ur opinion, is not sustainable because it does not spell out that any immediate action is required to be taken in the matter nor does the order on its face indicate that such action was indeed warranted. 7.The appeal accordingly is allowed. The judgment of the learned Single Judge is set aside. Consequently the impugned suspension order dated 9th June, 1998 is quashed and set aside. We wish to ma....