9911796707
TMI Blog2024 (9) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... gkong and Dubai - denial of cross-examination without specific grounds and lack of reasons - vaiolation of principles of natural justice - HELD THAT:- The CESTAT has observed that respondent had specifically prayed for cross-examination of certain persons whose statements were relied upon in the Show Cause Notice to implicate respondent. The cross-examination was denied without any specific ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause when action is being taken under the provisions of the CBLR, the department was duty bound to comply with the provisions of the CBLR when the broker prays for cross-examination of those persons on whose statements reliance has been placed to implicate the broker - this is the only ground on which the appeal has been allowed and it is found that neither in the proposed questions of law nor i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso taken against respondent as respondent was the customs broker through whom the imported goods were cleared. The Commissioner of Customs held that respondent had violated Regulations 10 (a), (d), (f), (g) and (n) of CBLR, 2018. Penalty of Rs. 50,000/- under Regulation 18 of the CBLR was imposed on respondent. The entire amount of security deposit furnished by respondent under Regulation 14 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons whose statements were used as grounds for forming the basis of the inquiry proceedings and in case, the inquiry officer declined to permit cross-examination of such persons, then he is required to record the reasons in writing for denial. The CESTAT has come to a finding that no reasons have been recorded. The CESTAT has also noted that there are allegations that certain persons were in tele ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
