Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Revocation of a customs broker licence was set aside because findings rested on assumptions, covert market surveys and hearsay rather than admissible proof; the broker's KYC and documentary checks satisfied the due diligence standard under Regulation 10(n) and did not require physical inspection; procedural defects including failure to consider replies and delayed inquiry vitiated disciplinary action; consequential forfeiture and penalty were quashed and the licence restored with directions to return security and penalty, the Tribunal concluding evidence was insufficient and the inquiry procedurally flawed.
Revocation of a customs broker licence was set aside because findings rested on assumptions, covert market surveys and hearsay rather than admissible proof; the broker's KYC and documentary checks satisfied the due diligence standard under Regulation 10(n) and did not require physical inspection; procedural defects including failure to consider replies and delayed inquiry vitiated disciplinary action; consequential forfeiture and penalty were quashed and the licence restored with directions to return security and penalty, the Tribunal concluding evidence was insufficient and the inquiry procedurally flawed.
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