https://www.taxtmi.com/caselaws?id=787664 Commissioner's revocation of a customs broker licence was set aside because the Commissioner disagreed with an inquiry report favourable to the broker but did not record or communicate the adverse material or reasons for disagreement nor afford the broker an opportunity to respond; the Tribunal applied the principle from Him Logistics that disagreement with an inquiry report requires communicating reasons/adverse material so the broker can rebut, and held the failure amounted to a breach of natural justice, resulting in quashing of the revocation order. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 10 Mar 2026 08:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787664 Commissioner's revocation of a customs broker licence was set aside because the Commissioner disagreed with an inquiry report favourable to the broker but did not record or communicate the adverse material or reasons for disagreement nor afford the broker an opportunity to respond; the Tribunal applied the principle from Him Logistics that disagreement with an inquiry report requires communicating reasons/adverse material so the broker can rebut, and held the failure amounted to a breach of natural justice, resulting in quashing of the revocation order. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787664