Natural Justice prevails in Customs Broker Proceedings as well

Sai Seair Logistics faced revocation of its Customs Broker licence after an importer handled through an intermediary was allegedly found to have undervalued luxury furniture and evaded substantial customs duty. 

The Revenue relied heavily on statements of the Broker's G-card and F-card holders, but copies were never provided despite repeated requests. CESTAT held that this violated natural justice and remanded the matter for fresh adjudication after supplying the statements and allowing the Broker to respond.