Customs and Excise Act 1996 No 27 (as at 17 October 2009), Public Act

14 Revocation or suspension of licence
  • (1) A licence issued under section 12 of this Act may, at any time, be revoked or suspended by the Chief Executive where—

    • (a) a term, condition, or restriction specified in the licence has been contravened; or

    • (b) the area in respect of which the licence was granted ceases to be used for any of the purposes described in paragraphs (a) to (f) of section 10 of this Act for which the area is licensed; or

    • (c) the licensee ceases to be the owner or occupier of, or operator in, the area in respect of which the licence was granted; or

    • (d) the Chief Executive considers that the licensee is no longer a fit and proper person to hold a licence; or

    • (e) the prescribed annual licence fee (if any) is due and has not been paid.

    (2) Notice in writing of the Chief Executive's intention to revoke or suspend a licence shall be given to the licensee unless the Chief Executive considers that there is good reason not to give such a notice.

    (3) Where the Chief Executive revokes or suspends a licence under subsection (1) of this section, the Chief Executive shall notify the licensee in writing of the revocation or suspension.

    (4) A person who is dissatisfied with a decision of the Chief Executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.