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2021 (10) TMI 717 - AT - CustomsRevocation of Customs Broker License - proceedings have taken place without supplying the relied upon documents to the appellant - violation of principles of natural justice - HELD THAT:- The documents neither have been seen by the adjudicating authority nor have been provided to the appellant. From the show-cause notice, it is apparent that reliance has been placed on these documents, however, these documents have not been included in the relied upon documents list. Only document included in the relied upon documents is a Self-contained note of the Crime Branch of Investigation, Anti-Corruption Branch, Chennai. A perusal of the Self-contained Note indicates that the findings in the note are based on these documents only. Under these circumstances, it is apparent that the principles of natural justice have not been followed and appellant has not been given opportunity to defend himself - matter is remanded to the original adjudicating authority for fresh decision after supplying the documents to the appellant and giving opportunity to the appellant to defend himself in respect of the charges - Appeal allowed by way of remand.
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