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    <title>2026 (2) TMI 406 - BOMBAY HIGH COURT</title>
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    <description>Denial of the right to cross-examine witnesses relied upon in a licence-revocation inquiry breached the principles of natural justice and vitiated the disciplinary proceedings. The Tribunal (CESTAT) set aside the Commissioner&#039;s order revoking the customs broker licence because the inquiry officer refused cross-examination of persons whose oral statements formed the basis of the case; non-adherence to the prescribed procedural requirement was therefore fatal. The High Court found no substantial question of law arising from that conclusion and dismissed the appeal, affirming that breach of mandatory procedural protection cannot sustain the revocation order.</description>
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    <pubDate>Wed, 04 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (2) TMI 406 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=786211</link>
      <description>Denial of the right to cross-examine witnesses relied upon in a licence-revocation inquiry breached the principles of natural justice and vitiated the disciplinary proceedings. The Tribunal (CESTAT) set aside the Commissioner&#039;s order revoking the customs broker licence because the inquiry officer refused cross-examination of persons whose oral statements formed the basis of the case; non-adherence to the prescribed procedural requirement was therefore fatal. The High Court found no substantial question of law arising from that conclusion and dismissed the appeal, affirming that breach of mandatory procedural protection cannot sustain the revocation order.</description>
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      <pubDate>Wed, 04 Feb 2026 00:00:00 +0530</pubDate>
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