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TMI Blog2018 (1) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the appellant for their role in various violations in the export of such goods. The appellant were held to have violated the provisions of Customs Brokers Licensing Regulations, 2013. Notice was issued to them; enquiry was conducted; enquiry report was submitted. The case was finally adjudicated resulting in the impugned order. The licensing authority through this impugned order revoked the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l submitted that statements of various persons who are employees of the appellant were relied upon by the Enquiry Officer as well as original authority. They have specifically pleaded for an opportunity to cross examine such persons in terms of Section 138B of the Customs Act, 1962. No finding was recorded by the original authority except stating that the statements which were given under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Section 138B of the Customs Act. We have considered his submission. Admittedly, various statements given by the employees have also formed basis in the proceedings against the appellant. It is the legal requirement under Section 138B that such statements are to be examined for admission. In the present case, admittedly no cross examination was allowed / conducted before proceeding with the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. In the present case, we find that the procedure stipulated for due admission has not been followed. Accordingly, we set aside the impugned order and remand the matter to the original authority for a fresh consideration by providing adequate opportunity, more specifically for cross examination of the witnesses whose statements have been relied upon for proceedings against appellant. 6. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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