2025-VIL-946-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs – Regulation 17(4) of Customs Brokers Licensing Regulations, 2018 – Revocation of license – Forfeiture of security deposit – DRI had intercepted export consignment of red sanders, which was being attempted to be exported by way of mis-declaring same as ‘industrial pipes’ – Department found that Appellant/Customs Broker (CB) has involved in conspiracy of illegal smuggling – After due process, Adjudicating authority revoked CB license of Appellant and ordered for forfeiture of security deposit apart from imposing penalties on Appellant – Whether Adjudicating authority has complied with procedure prescribed by Regulation 17(4) of the Regulations – HELD – Regulation 17(4) of the Regulations provided that Customs Broker shall be entitled to cross-examine persons examined in support of grounds forming basis of proceedings, and where Deputy Commissioner or Assistant Commissioner declines permission to examine any person on ground that his evidence is not relevant, he shall record his reasons in writing for doing so – Show cause notice was issued within prescribed period, but department has not approved for cross-examination and reason given by Commissioner is not reasonable and sustainable – There was a clear violation of principles of natural justice – Impugned order is contrary to procedure prescribed by Regulation 17(4) of the Regulations – Matter remanded to Adjudicating Authority to decide afresh after giving proper opportunity of cross-examination to both parties – Appeals disposed of
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