2023 (7) TMI 725

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.... ( JUDICIAL ) Shri Ashwini Kumar , Advocate for the appellant Shri D S Maan , Deputy Commissioner ( AR ) for the respondent ORDER PER : C J MATHEW The short point in this appeal of M/s Perfect Shipping Services  (customs broker licence no. 11/2412), against order [order-in- original no. 08/CAC/CC(G)/PS/CBS(Adj.) dated 11th June 2020] revoking, as well as forfeiture of security ....

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....eligible incentive. He further submitted that the inquiry into the show cause notice dated 15th November 2018 held that the obligation stipulated in regulation 10(b), 10(f), 10(e) and 10(n) of Customs Brokers Licensing Regulations, 2018 had been breached by the appellant leading to the impugned detriments. It was contended by him that, during the course of the proceedings, the appellant had sought....

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....to deny cross-examination. Furthermore, in his capacity as licensing authority it was incumbent upon the Commissioner of Customs to ensure that, in matters jeopardizing the livelihood of customs brokers, no deviation from the principles of natural justice is to be tolerated. A tainted enquiry is no enquiry. 5. However, an incomplete enquiry is no ground, as sought by Learned Counsel, for exoner....