Customs Broker's License Revocation Overturned Due to Procedural Lapses and Violation of Natural Justice Principles.

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....Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by adjudicating authority - investigation revealed undervaluation, misdeclaration, undeclared/concealed goods, and prohibited nature of goods - importer alleged to be a dummy firm - appellant customs broker denied opportunity to cross-examine persons whose statements were relied upon by department - inquiry officer delayed issuance of report beyond prescribed period - right of cross-examination recognized under CBLR Regulations - exceptional circumstances required for denial of cross-examination - appellant questioned integrity of statements recorded u/s 108 - no attempt made to.........