Customs Broker License cannot be revoked without giving opportunity for Cross-Examination

Perfect Cargo and Logistics Vs Commissioner of Customs (CESTAT Delhi) The contention of the appellant is that the G-Card holder acted strictly in accordance with the guidelines issued in the Circular dated April 8, 2010. According to the appellant, the G-Card holder exercised due diligence by procuring all independent and authentic documents. 39. As noticed above, if the documents that were submitted to the G-Card holder, prima-facie appeared to be authentic, there was no reason for the G-Card holder to verify the contents of the documents. The grant of an Importer Exporter Code number was hel...