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2023 (7) TMI 725 - CESTAT MUMBAIRevocation of Customs Broker License - forfeiture of security deposit - penalty under regulation 18 of Customs Brokers Licensing Regulations, 2018 - claim for drawback that were found to mis-match in description - denial of cross-examination of some of the key persons connected with the export - violation of principles of natural justice - HELD THAT:- Considering the criticality of observance of principles of natural justice in proceedings that may have the effect of extinguishment of livelihood of appellant and its employees, denial of cross-examination of persons taints the entire proceedings. It would appear as the enquiry has relied substantially upon the statements of the said individuals, it was improper on the part of the inquiry officer 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. However, an incomplete enquiry is no ground, as sought by Learned Counsel, for exoneration of a customs broker charged with breach of obligations prescribed in regulation 10 of Customs Brokers Licensing Regulations, 2018. Matter remanded back to the original authority, directing that fresh enquiry be carried out not only in accordance with the regulations but in compliance with principle of natural justice and decide afresh on the charges framed against the appellant - appeal allowed by way of remand.
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