2026 (6) TMI 907

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....yaprakash Sharma a/w Ms. Ashita Aggarwal, Ms. Vaishnavi Pawar,. For the Respondent: None.   P. C. 1. The above Appeal has been filed by the Revenue Authority challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 16th February 2024. By the impugned order, CESTAT allowed the Appeal filed by the Respondent before us (the Customs Broker) an....

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....t have been issued for the violation of Regulation 10(a), 10(d) and 10(n) of the Customs Brokers Licensing Regulation, 2018 and that there was no concept of deemed revocation of license under CBLR ? B. Whether or not the CESTAT has failed to appreciate that the Respondent did not appear before Commissioner in spite of personal hearings granted to the Respondent on 14.09.2022, 29.12.2022, ....

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.... 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 examine any person on the ground that his evidence is not relevant or material, he shall record his reasons in writing for doing so. The Tribunal, in paragraphs 7.4 and 7.5 o....

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....(the Respondent herein), the CESTAT came to the conclusion, and in our view correctly so, that there was a clear breach of Regulation 17(4) which vitiated the entire proceedings. 5. In coming to this conclusion, the CESTAT also relied upon the decision of the Telangana High Court in the case of Shasta Freight Services Pvt. Ltd. Vs. Principal Commissioner of Customs, Hyderabad 2019 (368) E.L.T. ....