https://www.taxtmi.com/highlights?id=103313 Customs Broker licence-revocation inquiries must permit cross-examination where the charges rely on witnesses' oral evidence. Section 108 authorises Customs officers to summon persons during an inquiry, whereas Section 138B governs the relevance of statements in specified circumstances and principally concerns offences and prosecutions; it does not displace the inquiry safeguards under the Customs Brokers Licensing Regulations. Regulations 17(3) and 17(4) require relevant oral evidence to be taken and allow the Customs Broker to cross-examine persons examined in support of the charges. Denial of that opportunity is a curable procedural infirmity, for which remand for fresh adjudication after cross-examination may be maintained rather than setting aside the revocation proceedings entirely. en-us Wed, 02 Sep 2026 08:30:15 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103313 Customs Broker licence-revocation inquiries must permit cross-examination where the charges rely on witnesses' oral evidence. Section 108 authorises Customs officers to summon persons during an inquiry, whereas Section 138B governs the relevance of statements in specified circumstances and principally concerns offences and prosecutions; it does not displace the inquiry safeguards under the Customs Brokers Licensing Regulations. Regulations 17(3) and 17(4) require relevant oral evidence to be taken and allow the Customs Broker to cross-examine persons examined in support of the charges. Denial of that opportunity is a curable procedural infirmity, for which remand for fresh adjudication after cross-examination may be maintained rather than setting aside the revocation proceedings entirely. Highlights Customs Wed, 02 Sep 2026 08:30:15 +0530 https://www.taxtmi.com/highlights?id=103313