2026-VIL-1008-DEL-CU
  1. Home
  2. 2026-VIL-1008-DEL-CU

CUSTOMS High Court Cases

Customs - Revocation of Customs Broker Licence, Procedure for examination of witnesses in revocation proceedings - CESTAT remanded the matter to the Commissioner for fresh adjudication with opportunity to cross-examine witnesses. The Appellant assailed this remand contending that permitting examination of witnesses would allow the Department to fill lacuna in proceedings and that error in procedure should lead to setting aside the order - Whether the remand directed by the appellate authority for grant of opportunity to cross-examine witnesses whose statements were relied upon in proceedings for revocation of Customs Broker Licence is permissible - HELD - Regulation 17(3) of Customs Brokers Licensing Regulations 2018 expressly requires the Inquiry Officer to take such oral evidence as may be relevant or material to the inquiry while Regulation 17(4) confers upon the Customs Broker the right to cross-examine persons examined in support of grounds forming basis of proceedings. Where oral evidence is sought to be relied upon in the inquiry the Customs Broker must be afforded the corresponding opportunity of cross-examination. The procedure contemplated under Regulation 17 places a statutory obligation on the Inquiry Officer which could not have been overlooked by the Commissioner - The remand directed by CESTAT is founded upon a procedural infirmity in the inquiry and is permissible and appropriate as no provision prohibits the appellate authority from remanding a matter for fresh adjudication. An error in following the prescribed procedure does not necessarily entail setting aside the order altogether particularly where such procedural error can be rectified by granting an opportunity to the affected party. The Court is not expected to altogether set aside proceedings initiated against the Customs Broker for alleged misconduct merely on account of procedural error which can be remedied - The appeal is dismissed and the remand order directing fresh adjudication with opportunity for cross-examination stands upheld
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?