https://www.taxtmi.com/caselaws?id=755720 The CESTAT Ahmedabad set aside the Commissioner's order that revoked a customs broker's license, forfeited security deposit, and imposed Rs. 50,000 penalty for alleged misdeclaration of goods' value and particulars. The investigation found goods were undervalued, mis-declared, and prohibited, with the importer being a dummy firm. The tribunal held that denial of cross-examination of witnesses whose statements formed the basis of proceedings violated principles of natural justice under CBLR 2018 Regulation 17(4). Despite specific requests, neither the Inquiry Officer nor Commissioner allowed cross-examination of persons examined under Section 108 of Customs Act, 1962, causing serious prejudice to the appellant. The appeal was allowed. en-us Tue, 16 Jul 2024 00:00:00 +0530 Wed, 17 Jul 2024 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755720 The CESTAT Ahmedabad set aside the Commissioner's order that revoked a customs broker's license, forfeited security deposit, and imposed Rs. 50,000 penalty for alleged misdeclaration of goods' value and particulars. The investigation found goods were undervalued, mis-declared, and prohibited, with the importer being a dummy firm. The tribunal held that denial of cross-examination of witnesses whose statements formed the basis of proceedings violated principles of natural justice under CBLR 2018 Regulation 17(4). Despite specific requests, neither the Inquiry Officer nor Commissioner allowed cross-examination of persons examined under Section 108 of Customs Act, 1962, causing serious prejudice to the appellant. The appeal was allowed. Case-Laws Customs Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755720