https://www.taxtmi.com/caselaws?id=798079 Section 138B of the Customs Act does not govern evidentiary procedure in Customs Broker licence-revocation inquiries, which are not prosecution proceedings. Regulation 17 of the Customs Brokers Licensing Regulations, 2018 requires relevant oral evidence to be taken during inquiry and gives the Customs Broker a right to cross-examine persons examined in support of the charges. Reliance on investigation-stage oral statements without producing the witnesses denies that statutory opportunity. Such denial is a curable procedural irregularity: fresh adjudication may proceed after affording cross-examination and does not amount to allowing the Department to fill a lacuna. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798079 Section 138B of the Customs Act does not govern evidentiary procedure in Customs Broker licence-revocation inquiries, which are not prosecution proceedings. Regulation 17 of the Customs Brokers Licensing Regulations, 2018 requires relevant oral evidence to be taken during inquiry and gives the Customs Broker a right to cross-examine persons examined in support of the charges. Reliance on investigation-stage oral statements without producing the witnesses denies that statutory opportunity. Such denial is a curable procedural irregularity: fresh adjudication may proceed after affording cross-examination and does not amount to allowing the Department to fill a lacuna. Case-Laws Customs Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798079