https://www.taxtmi.com/caselaws?id=799021 Cross-examination under the Customs Brokers Licensing Regulations, 2018 is required where penalty proceedings rely on witness statements. If a Customs Broker specifically requests cross-examination and it cannot be provided, those statements cannot be relied upon. Failure to examine the person alleged to have entrusted the clearance work, coupled with contradictory evidence from the proprietor and F-card holder, materially undermines the inquiry. Denial of the requested opportunity to test relied-upon evidence renders the penalty proceedings against the Customs Broker unsustainable. en-us Wed, 25 Feb 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799021 Cross-examination under the Customs Brokers Licensing Regulations, 2018 is required where penalty proceedings rely on witness statements. If a Customs Broker specifically requests cross-examination and it cannot be provided, those statements cannot be relied upon. Failure to examine the person alleged to have entrusted the clearance work, coupled with contradictory evidence from the proprietor and F-card holder, materially undermines the inquiry. Denial of the requested opportunity to test relied-upon evidence renders the penalty proceedings against the Customs Broker unsustainable. Case-Laws Customs Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799021