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2018 (1) TMI 1139 - AT - CustomsPrinciples of Natural Justice - denial of request for cross-examination - suspension of CHA License - Section 138B of the Customs Act, 1962 - Held that: - The provision of Section 138B and principles of natural justice demand that before passing an order based on certain statements, the authority has to follow the principles mentioned therein. By now it is a well settled principle that when specific request for cross examination is made the original authority has to give his finding on such request in terms of Section 138B of the Customs Act - In the present case, the procedure stipulated for due admission has not been followed. Matter remanded to the original authority for a fresh consideration by providing adequate opportunity - appeal allowed by way of remand.
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