https://www.taxtmi.com/caselaws?id=792813 Cross-examination is required where customs broker licence revocation proceedings substantially rely on disputed statements and investigative reports, because denial may prejudice the broker and violate natural justice. Regulation 10(n) of the Customs Brokers Licensing Regulations requires reasonable verification through reliable, independent and authentic information, and does not require physical verification of an importer's premises or continuous surveillance where government-issued credentials have been verified. An allegation of deleted communications under Regulation 10(j) requires cogent evidence. Licence revocation, security forfeiture and penalty are disproportionate absent proof of conscious collusion, deliberate misconduct, active facilitation, mens rea or pecuniary gain. 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 Cross-examination is required where customs broker licence revocation proceedings substantially rely on disputed statements and investigative reports, because denial may prejudice the broker and violate natural justice. Regulation 10(n) of the Customs Brokers Licensing Regulations requires reasonable verification through reliable, independent and authentic information, and does not require physical verification of an importer's premises or continuous surveillance where government-issued credentials have been verified. An allegation of deleted communications under Regulation 10(j) requires cogent evidence. Licence revocation, security forfeiture and penalty are disproportionate absent proof of conscious collusion, deliberate misconduct, active facilitation, mens rea or pecuniary gain. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792813