https://www.taxtmi.com/caselaws?id=94928 Non-compliance with mandatory disciplinary safeguards under the Customs House Agents Licensing Regulation 1984 vitiated the revocation of the customs house agent licence. The enquiry officer relied on preliminary statements, but many cited witnesses were not examined and no reasons were recorded for dispensing with them as required by Regulation 23(4), so the agent was denied an effective opportunity of cross-examination. The revocation order was therefore unsustainable and was set aside, with the matter remitted for a fresh enquiry in accordance with the Regulations. en-us Wed, 27 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94928 Non-compliance with mandatory disciplinary safeguards under the Customs House Agents Licensing Regulation 1984 vitiated the revocation of the customs house agent licence. The enquiry officer relied on preliminary statements, but many cited witnesses were not examined and no reasons were recorded for dispensing with them as required by Regulation 23(4), so the agent was denied an effective opportunity of cross-examination. The revocation order was therefore unsustainable and was set aside, with the matter remitted for a fresh enquiry in accordance with the Regulations. Case-Laws Customs Wed, 27 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94928