2020 (3) TMI 1062

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....CAL) AND HON'BLE SHRI P. DINESHA, MEMBER (JUDICIAL) Shri B. Satish Sundar, Advocate for the Appellant Ms. K. Komathi, Authorized Representative for the Respondent ORDER Per Shri C.J. Mathew: M/s. G. Kathiravan seeks 'out-of-turn' hearing of their appeal no.C/40412/2019 against order no.67672/2019 dated 22nd February 2019 of Commissioner of Customs-VIII by which licence no.R-62/2010/....

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....sposal. 3.1 Learned Counsel submits that, despite the mandate of regulation 17(4) of the Customs Brokers Licensing Regulation, 2018 that "(4) The Customs Broker shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines permission to ex....

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....ble reasons, for any non-compliance thereof. It was also pointed out to us that, while the final order of the jurisdictional Commissioner makes a passing reference to the request and disposal by enquiry authority, there is neither any observation on the impact that it may, or may not, have had on the outcome of the enquiry nor of any action to be taken thereon. He also draws attention to the decis....

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....it being subjected to the test of cross-examination. Considering the nature of defence offered in reply to the show-cause notice, the inference of substitution should have been permitted for ascertainment in the enquiry proceedings. 6. This breach of responsibility by the disciplinary authority who was obliged to ensure compliance with the Regulations appears to have been further compounded by ....