Regulation 102
Revocation or suspension of licence
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 165 of 188
Regulation 102
The Comptroller may, at any time, by written notice revoke or suspend any licence issued under regulation 94 in respect of any one or more of the bonded warehouses referred to in the licence if the Comptroller is satisfied that —
(a)
the licensee has failed to comply with any condition or requirement imposed under this Part or by the Comptroller; or
(b)
the licensee has provided any false, misleading or inaccurate declaration or information in the licensee’s application for a licence under regulation 94.