https://www.taxtmi.com/caselaws?id=346709 The High Court set aside the revocation of the customs broker's license due to discrepancies in the enquiry process, emphasizing the need for a fresh examination to adhere to principles of natural justice. The Court highlighted violations of natural justice, including the failure to provide all relied-upon documents to the appellant. Additionally, reliance on statements recorded under the Customs Act without compliance with statutory provisions necessitated a fresh enquiry. The Court remitted the matter back to the Commissioner for a new enquiry, stressing the importance of procedural fairness and statutory compliance throughout the process. en-us Fri, 23 Jun 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346709 The High Court set aside the revocation of the customs broker's license due to discrepancies in the enquiry process, emphasizing the need for a fresh examination to adhere to principles of natural justice. The Court highlighted violations of natural justice, including the failure to provide all relied-upon documents to the appellant. Additionally, reliance on statements recorded under the Customs Act without compliance with statutory provisions necessitated a fresh enquiry. The Court remitted the matter back to the Commissioner for a new enquiry, stressing the importance of procedural fairness and statutory compliance throughout the process. Case-Laws Customs Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346709