Cross Examination Essential

The Bombay High Court dismissed the Revenue's appeal and upheld the CESTAT order setting aside revocation of a Customs Broker Licence. 

The Court held that denial of cross-examination of a key witness, whose statement formed the basis of the allegations, constituted a clear violation of Regulation 17(4) of the Customs Brokers Licensing Regulations, 2018. 

Such violation vitiated the entire disciplinary proceedings, rendering the Revenue's other objections inconsequential.