Customs Broker licence proceedings require a factual basis for...

Customs Broker licence proceedings require a factual basis for findings of procedural prejudice. The High Court found that the Tribunal incorrectly treated the inquiry as inordinately delayed and wrongly assumed that the investigating and inquiry officers were the same, although the show cause notice and inquiry report were issued within the stated period by different officers. Because the Tribunal had not examined the alleged breaches of the Customs Brokers Licensing Regulations, 2018 on merits, its order was set aside and the matter remanded for an independent merits determination. The restored licence remains usable pending that decision.