Customs Broker License Revocation Challenged for Non-Compliance with Section 138B; Procedural Flaws Highlighted in Adjudication Process.

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....Revocation of Custom Broker license - forfeiture of security amount - imposition of penalty - the impugned order is bad for not complying with the mandate of Section 138B of the Customs Act. Even a copy of the statement was not supplied to the appellant. - the adjudicating authority have accepted the report of the inquiry officer in a mechanical way, without application of mind. - AT....