https://www.taxtmi.com/caselaws?id=757766 The Customs Broker Licensing Regulations, 2018 required recorded reasons when cross-examination was refused, and denial of that request without written reasons was treated as a material procedural defect. Where the broker had sought cross-examination of persons whose statements formed the basis of the notice and inquiry, the disciplinary action could not be sustained on an incomplete evidentiary record. The alleged telephonic contact and active role in overvaluation were also found unsupported by adequate material. Revocation of the licence, forfeiture of the security deposit and penalty were therefore not sustained, and the broker's relief was upheld. en-us Wed, 28 Aug 2024 00:00:00 +0530 Mon, 02 Sep 2024 08:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757766 The Customs Broker Licensing Regulations, 2018 required recorded reasons when cross-examination was refused, and denial of that request without written reasons was treated as a material procedural defect. Where the broker had sought cross-examination of persons whose statements formed the basis of the notice and inquiry, the disciplinary action could not be sustained on an incomplete evidentiary record. The alleged telephonic contact and active role in overvaluation were also found unsupported by adequate material. Revocation of the licence, forfeiture of the security deposit and penalty were therefore not sustained, and the broker's relief was upheld. Case-Laws Customs Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757766