Cross-examination rights under Customs Brokers Regulations were treated as mandatory where witness statements were relied upon in inquiry.

Denial of cross-examination of a witness whose statement was relied upon in a customs broker inquiry was treated as a breach of Regulation 17(4) of the Customs Brokers Licensing Regulations, 2018. The regulation was described as conferring a mandatory right to cross-examine such witnesses unless reasons are recorded for refusing permission. Because the broker had specifically sought cross-examination and no opportunity was granted, the inquiry was held to have departed from the prescribed procedure. The breach was treated as fatal, and the Revenue's appeal was rejected.

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Issues: Whether denial of cross-examination of witnesses, despite a specific request, amounted to a violation of Regulation 17(4) of the Customs Brokers Licensing Regulations, 2018 and vitiated the proceedings.

Analysis: The notice relied upon the statement of a witness against the customs broker, and the broker had sought cross-examination during the inquiry. Regulation 17(4) confers a right to cross-examine persons whose statements form the basis of the proceedings, unless reasons are recorded for refusing such permission. As no opportunity to cross-examine the relied-upon witness was granted, the proceedings were held to be contrary to the mandatory procedure under the Regulations.

Conclusion: The breach of Regulation 17(4) was fatal, and the appeal by the Revenue was rejected.

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