Inquiry Officer Fails to Supply Investigation Reports and Witness Statements, Violating CBLR 2018 Rights: CESTAT quashes Customs License Revocation Order

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed an order revoking a customs license, citing procedural lapses by the inquiry officer. The officer failed to provide the petitioner with crucial investigation reports and witness statements as required under the Customs Broker Licensing Regulation (CBLR) 2018. This denial of rights to a fair hearing led the tribunal to conclude that the revocation order was unjust and procedurally flawed. The ruling highlights the importance of due process in regulatory proceedings and the need for transparency in the investigation process under CBLR 2018.