https://www.taxtmi.com/caselaws?id=438748 In proceedings under the Customs Broker Licensing Regulations, denial of cross-examination of persons whose statements formed the basis of the charge was held to offend natural justice and vitiate the inquiry, especially where no legally sustainable reason was shown for refusing the request. The absence of retraction, by itself, was not enough to justify reliance on untested statements. The document also notes that prescribed inquiry timelines cannot be disregarded without satisfactory explanation; unexplained delay in completing the proceedings rendered the revocation order unsustainable. As a result, the revocation, forfeiture of security deposit, and penalty could not be maintained. en-us Fri, 02 Jun 2023 00:00:00 +0530 Thu, 08 Jun 2023 09:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438748 In proceedings under the Customs Broker Licensing Regulations, denial of cross-examination of persons whose statements formed the basis of the charge was held to offend natural justice and vitiate the inquiry, especially where no legally sustainable reason was shown for refusing the request. The absence of retraction, by itself, was not enough to justify reliance on untested statements. The document also notes that prescribed inquiry timelines cannot be disregarded without satisfactory explanation; unexplained delay in completing the proceedings rendered the revocation order unsustainable. As a result, the revocation, forfeiture of security deposit, and penalty could not be maintained. Case-Laws Customs Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438748