https://www.taxtmi.com/caselaws?id=312115 The Delhi HC quashed the revocation of a customs broker's license and penalty imposed by the Commissioner of Customs. The Court held that the petitioner was denied the right to cross-examine witnesses whose statements formed the basis of proceedings, violating Regulation 17(4) of CBLR 2018. The inquiry officer failed to record reasons for declining cross-examination permission as mandatorily required. The Court found the customs broker cannot be held liable merely because exporters became untraceable after export orders were issued and goods exported. The Commissioner erroneously accepted findings regarding violations of Regulations 10(d), 10(m), 10(n), and 10(q) of CBLR 2018, resulting in serious prejudice to the petitioner. en-us Tue, 30 Jan 2024 00:00:00 +0530 Fri, 03 May 2024 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312115 The Delhi HC quashed the revocation of a customs broker's license and penalty imposed by the Commissioner of Customs. The Court held that the petitioner was denied the right to cross-examine witnesses whose statements formed the basis of proceedings, violating Regulation 17(4) of CBLR 2018. The inquiry officer failed to record reasons for declining cross-examination permission as mandatorily required. The Court found the customs broker cannot be held liable merely because exporters became untraceable after export orders were issued and goods exported. The Commissioner erroneously accepted findings regarding violations of Regulations 10(d), 10(m), 10(n), and 10(q) of CBLR 2018, resulting in serious prejudice to the petitioner. Case-Laws Customs Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312115