TMI Blog2020 (3) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... test of cross-examination. Considering the nature of defence offered in reply to the show-cause notice, the inference of substitution should have been permitted for ascertainment in the enquiry proceedings. This breach of responsibility by the disciplinary authority who was obliged to ensure compliance with the Regulations appears to have been further compounded by failure to dispose off the representation that this contravention of the principles of natural justice and the prescriptions in the statute renders the final decision to be unacceptable and inconsistent with law - matter remanded back to the original authority to order fresh enquiry proceedings under regulation 17 of Customs Brokers Licence Regulations, 2018. Appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7(4) of the Customs Brokers Licensing Regulation, 2018 that (4) The Customs Broker shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines permission to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. and proceedings initiated by relying entirely on statements recorded from logistics agent, exporters and representatives of liners, their request for cross-examination of these individuals was not allowed. Furthermore, he contends that as the impugned goods were stuffed in the presence of customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perceptible as the foundation of the show-cause notice, did not merit being subjected to the test of cross-examination. Considering the nature of defence offered in reply to the show-cause notice, the inference of substitution should have been permitted for ascertainment in the enquiry proceedings. 6. This breach of responsibility by the disciplinary authority who was obliged to ensure compliance with the Regulations appears to have been further compounded by failure to dispose off the representation that this contravention of the principles of natural justice and the prescriptions in the statute renders the final decision to be unacceptable and inconsistent with law. Accordingly, we set aside the impugned order, as well as the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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