TaxTMI 
TaxTMI 
2018 (1) TMI 1139
X X X X Extracts X X X X
X X X X Extracts X X X X
....pondent ORDER Per: B. Ravichandran The appeal is against the order dated 01.03.2017 of Commissioner of Customs (General), New Customs House, New Delhi. The appellant is a customs broker. They are engaged in processing and clearance of goods through customs. Based on certain enquiries conducted with reference to export of readymade garments under claim for drawback by a group of firms of Sh. R....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Tribunal vide final order No.54830/2017 dated 06.07.2017 remanded the matter back to the original authority for giving effective hearing before confirmation of such suspension. Ld. Counsel submitted that the matter is still pending with the original authority. In the meantime, regular proceedings under CBLR have been initiated, resulting in the present order revoking the custom broker licence. Co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....asis for the decision have been supplied in time to the appellant. There is no grievance on this ground. When the statements were voluntary and no retraction was made on the statement, there is no reason not to rely on such statements. 4. We have heard both the sides and perused appeal record. 5. Ld. Counsel for the appellant is raising a preliminary legal issue regarding violation of principles....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion by the competent licensing authority. The provision of Section 138B and principles of natural justice demand that before passing an order based on certain statements, the authority has to follow the principles mentioned therein. By now it is a well settled principle that when specific request for cross examination is made the original authority has to give his finding on such request in terms ....