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    <title>1999 (10) TMI 385 - CEGAT, MADRAS</title>
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    <description>Revocation of a Custom House Agents licence was found unsustainable because the Commissioner issued a non-speaking order that did not address the appellants&#039; reply, objections to the inquiry report, or request for cross-examination. Reliance on the Inquiry Officer&#039;s report alone, without a reasoned consideration of the defence and without supplying relied-upon documents, breached the principles of natural justice. The appellate authority set aside the order and remanded the matter for fresh consideration after hearing the appellants, furnishing the documents sought, and allowing cross-examination.</description>
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      <link>https://www.taxtmi.com/caselaws?id=94467</link>
      <description>Revocation of a Custom House Agents licence was found unsustainable because the Commissioner issued a non-speaking order that did not address the appellants&#039; reply, objections to the inquiry report, or request for cross-examination. Reliance on the Inquiry Officer&#039;s report alone, without a reasoned consideration of the defence and without supplying relied-upon documents, breached the principles of natural justice. The appellate authority set aside the order and remanded the matter for fresh consideration after hearing the appellants, furnishing the documents sought, and allowing cross-examination.</description>
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