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2017 (8) TMI 767 - HC - CustomsRevocation of CHA licence - forfeiture of security deposit - principles of natural justice - Held that: - it cannot be disputed that the principles of natural justice are applicable to the proceedings under the Customs Act as well and if such principles are not complied with, that will vitiate the proceedings. Law is settled that in an enquiry when documents are relied on against a person either copies of the documents should be furnished to the person against whom it is sought to be relied on or at least the contents thereof should be disclosed to him - None of the documents, including the offence report, were furnished to the appellant. Even the contents of these documents were also not disclosed to them. In other words, these documents were relied on against the appellant behind their back and thus in violation of principles of natural justice. Statements recorded under Section 108 of the Customs Act - Held that: - In terms of Section 138 B (2) of the Customs Act such statements could not have been used in any proceedings under the Act without the person who made the statement being examined as a witness, so long as the maker of the statement is available. Insofar as this case is concerned even the department has no case that the makers of the statements, who are very much available, were examined. If that be so, these statements could not have been relied on. The appeal is disposed remitting the matter to the respondent Commissioner who shall appoint an Enquiry Officer who shall conduct a fresh enquiry - appeal allowed by way of remand.
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