https://www.taxtmi.com/caselaws?id=793526 Denial of cross-examination of a witness whose statement was relied upon in a customs broker inquiry was treated as a breach of Regulation 17(4) of the Customs Brokers Licensing Regulations, 2018. The regulation was described as conferring a mandatory right to cross-examine such witnesses unless reasons are recorded for refusing permission. Because the broker had specifically sought cross-examination and no opportunity was granted, the inquiry was held to have departed from the prescribed procedure. The breach was treated as fatal, and the Revenue's appeal was rejected. en-us Thu, 11 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793526 Denial of cross-examination of a witness whose statement was relied upon in a customs broker inquiry was treated as a breach of Regulation 17(4) of the Customs Brokers Licensing Regulations, 2018. The regulation was described as conferring a mandatory right to cross-examine such witnesses unless reasons are recorded for refusing permission. Because the broker had specifically sought cross-examination and no opportunity was granted, the inquiry was held to have departed from the prescribed procedure. The breach was treated as fatal, and the Revenue's appeal was rejected. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793526