https://www.taxtmi.com/caselaws?id=756624 The CESTAT Ahmedabad set aside the revocation of a customs broker license and penalty imposed in connection with import of 1792 MT of Black Pepper into KASEZ. The appellant was denied the right to cross-examine witnesses whose statements formed the basis of departmental action, violating principles of natural justice under Regulation 17(4) of CBLR 2018. The tribunal held that customs brokers and their employees are separate legal entities, and brokers cannot be held responsible for employee acts without proper appointment authorization. The department failed to follow prescribed procedures for license revocation, rendering the order legally unsustainable. Appeal was allowed. en-us Fri, 02 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756624 The CESTAT Ahmedabad set aside the revocation of a customs broker license and penalty imposed in connection with import of 1792 MT of Black Pepper into KASEZ. The appellant was denied the right to cross-examine witnesses whose statements formed the basis of departmental action, violating principles of natural justice under Regulation 17(4) of CBLR 2018. The tribunal held that customs brokers and their employees are separate legal entities, and brokers cannot be held responsible for employee acts without proper appointment authorization. The department failed to follow prescribed procedures for license revocation, rendering the order legally unsustainable. Appeal was allowed. Case-Laws Customs Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756624