Customs DutyArticle·7 September 2026
Delhi HC says Cross-Examination Is Mandatory in Customs Broker Proceedings
By J the App
Executive Summary
Vogue Logistics' licence was revoked based on statements recorded during investigation, but the Inquiry Officer never examined those witnesses despite the Broker seeking their examination. Delhi HC held that where oral evidence is relied upon, Regulation 17(4) requires an opportunity of cross-examination; the procedural defect could be cured by remand and did not warrant quashing the proceedings altogether.
Domain: IDT | Customs
The Position
Vogue Logistics, a Customs Broker, f...
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