https://www.taxtmi.com/caselaws?id=792813 Denial of cross-examination can vitiate revocation proceedings under the Customs Brokers Licensing Regulations when adverse findings rest substantially on disputed statements and investigative reports, because fair procedure requires an effective opportunity to test such material. The note also states that verification of client particulars through reliable Government portals and authentic KYC documents may amount to substantial compliance with the broker's verification duty under Regulation 10(n), and that Regulation 10(j) is not established merely by unsupported allegations. In the absence of cogent proof of conscious collusion, mens rea, pecuniary gain or deliberate misconduct, the extreme consequences of licence revocation, forfeiture of security deposit and penalty are described as disproportionate and unsustainable. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792813 Denial of cross-examination can vitiate revocation proceedings under the Customs Brokers Licensing Regulations when adverse findings rest substantially on disputed statements and investigative reports, because fair procedure requires an effective opportunity to test such material. The note also states that verification of client particulars through reliable Government portals and authentic KYC documents may amount to substantial compliance with the broker's verification duty under Regulation 10(n), and that Regulation 10(j) is not established merely by unsupported allegations. In the absence of cogent proof of conscious collusion, mens rea, pecuniary gain or deliberate misconduct, the extreme consequences of licence revocation, forfeiture of security deposit and penalty are described as disproportionate and unsustainable. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792813