https://www.taxtmi.com/caselaws?id=785340 Requirement that a senior authority must put a party on notice before undertaking a de novo inquiry or re-examination of an Inquiry Officers findings under the Customs Broker Licensing Regulations, 2013; failure to accord principles of natural justice by not giving such notice renders the impugned revocation order procedurally infirm and liable to be set aside. The review by the Commissioner cannot merely reiterate show cause allegations without independent evidence; absence of adherence to the proviso to Regulation 20(7) and denial of opportunity vitiated the order and led to its quashing. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785340 Requirement that a senior authority must put a party on notice before undertaking a de novo inquiry or re-examination of an Inquiry Officers findings under the Customs Broker Licensing Regulations, 2013; failure to accord principles of natural justice by not giving such notice renders the impugned revocation order procedurally infirm and liable to be set aside. The review by the Commissioner cannot merely reiterate show cause allegations without independent evidence; absence of adherence to the proviso to Regulation 20(7) and denial of opportunity vitiated the order and led to its quashing. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785340