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2022 (1) TMI 221 - AT - CustomsLevy of penalty on Customs broker - violation of Regulations 10(q) and 13(12) of Customs Brokers Licensing Regulations, 2018 - opportunity of cross-examination not provided - principles of natural justice - HELD THAT:- The Inquiry Officer, in his Inquiry Report dated 14.10.2020, has extracted the Show Cause Notice to a large extent and the appellant’s reply. What is missing is the requirement under Regulation 17(3) whereby the Inquiry Officer was expected, in the course of inquiry, inter alia, to take such oral evidence as may be relevant. This is because, as contended by the Learned Advocate for the appellant, no opportunity of being heard was ever extended to the appellant by the Inquiry Officer. Further, Regulation 17(4) gives the right of cross-examination to the Customs Broker, but however, in the absence of any notice of hearing, even the appellant stands deprived of the above opportunity - the Inquiry Report has been submitted as an empty formality. Moreover, it appears that the Inquiry Report has not been submitted as mandated under Regulation 17(5). With regard to the specific contravention of Regulation 10(q) ibid., the appellant has given a plausible reply, which is taken note of in the Inquiry Report, but however, the Assistant Commissioner has not denied the bona fides of the appellant. Appeal allowed - decided in favor of appellant.
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