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2019 (4) TMI 1051 - CESTAT NEW DELHISuspension of CHA License - contravention of Regulation 10(a), 10(b), 10(d), 10(e) and 10(n) of Customs Broker Licensing Regulation, 2018 - abetting the importer in evasion of duty by resorting to mis-declaration of goods - HELD THAT:- The provisions of immediate suspension of license is required to be resorted to in deserving cases so as to prohibit the functioning of Custom House Agent at particular station, so that he does not tampers with the documents during the investigation and also to prohibit the CHA from indulging in activities prejudicial to Revenue during the investigation. Needless to say, the suspension is required to be done immediately after the detection of case against the CHA for misdeed or any manipulation by the CHA, which is not the case in the present proceedings. The impugned order is not sustainable and deserves to be set aside - appeal allowed - decided in favor of appellant.
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