https://www.taxtmi.com/caselaws?id=762514 CESTAT NEW DELHI set aside the revocation of appellant's customs broker license, forfeiture of security deposit, and penalty imposition. The tribunal found the show cause notice was vague, failing to specify charges under 2018 Regulations and improperly conflating different regulatory provisions. The inquiry officer violated natural justice principles by not providing required documents and statements to enable proper defense and cross-examination. The department's argument that documents were subsequently supplied was rejected, as the tribunal cannot perform the inquiry officer's duties. The impugned order dated 08.11.2021 was set aside and appeal allowed. en-us Wed, 06 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762514 CESTAT NEW DELHI set aside the revocation of appellant's customs broker license, forfeiture of security deposit, and penalty imposition. The tribunal found the show cause notice was vague, failing to specify charges under 2018 Regulations and improperly conflating different regulatory provisions. The inquiry officer violated natural justice principles by not providing required documents and statements to enable proper defense and cross-examination. The department's argument that documents were subsequently supplied was rejected, as the tribunal cannot perform the inquiry officer's duties. The impugned order dated 08.11.2021 was set aside and appeal allowed. Case-Laws Customs Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762514