2001 (3) TMI 412 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellants against the suspension of their Custom House Agent License by the Commissioner of Customs. The Tribunal found that the Commissioner erred in invoking Regulation 21(2) without fulfilling its requirements, and set aside the order. The Commissioner was directed to follow the proper procedures under Regulations 21 and 23 if deemed necessary.