https://www.taxtmi.com/caselaws?id=781404 Statements recorded under section 108 of the Customs Act, 1962 cannot by themselves justify revocation of a Customs Broker licence, forfeiture of security deposit or penalty unless the makers are examined and cross-examination is afforded in the manner required by section 138B. Regulation 17(3) of the Customs Broker Licensing Regulations, 2018 requires consideration of relevant documentary and oral evidence, and regulation 17(4) preserves the broker's right to cross-examine persons relied on in the proceedings. Reliance on untested statements, especially where the inquiry officer and Commissioner did not examine the witnesses, was therefore unsustainable; the impugned order was set aside. en-us Tue, 08 Jul 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781404 Statements recorded under section 108 of the Customs Act, 1962 cannot by themselves justify revocation of a Customs Broker licence, forfeiture of security deposit or penalty unless the makers are examined and cross-examination is afforded in the manner required by section 138B. Regulation 17(3) of the Customs Broker Licensing Regulations, 2018 requires consideration of relevant documentary and oral evidence, and regulation 17(4) preserves the broker's right to cross-examine persons relied on in the proceedings. Reliance on untested statements, especially where the inquiry officer and Commissioner did not examine the witnesses, was therefore unsustainable; the impugned order was set aside. Case-Laws Customs Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781404