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2022 (1) TMI 24 - AT - CustomsRevocation of customs broker license - imposition of penalty - MFDD’s are restricted as per DGFT Notification No.35 (RE-2012)/2009-2014 dated 28.02.2013 or ot - It was alleged that the appellant had failed to produce various Authorization letter appointing him as Customs Broker from each import enumerated in the offence notice - opportunity of hearing not provided - cross-examination not done - relied upon documents were not given to the appellant - failure to follow principles of natural justice - HELD THAT:- The appellant had sought cross examination of witnesses of Inquiry Report but the same was not allowed. It was argued that the principles of natural justice has been violated in so far as the relied upon documents have not been given to the appellant moreover, despite repeated request of cross examination of witness, the same was not allowed - It was also argued that charges based on the offence note from Chennai Customs are misplaced as the said matter is sub-judice and is pending before the Tribunal at Chennai. Another ground raised by the appellant is failure of revenue to observe the time limit prescribed under Regulation 17 of the CBLR, 2018. The appellant has particularly relied on the alleged violation of Regulation 17(1), 17(5) & 17(7) of CBLR, 2018. It is seen that there are decisions of Tribunal as well as High Courts which hold opposite view. There are decisions of Tribunal as well as High Courts which say that the time limit prescribed under Regulation 17 are mandatory in nature whereas, there are also decisions which hold that the time limit prescribed under Regulation 17 are directory in nature. As the relied upon documents were not given to the appellant and also the cross examination of witnesses was denied we hold that the impugned order has been passed violating principles of natural justice - the matter is remanded to the adjudicating authority for afresh adjudication after providing all relied upon documents as well as cross examination of witness that adjudicating authority wishes to rely upon - Appeal allowed by way of remand
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