Statements Recorded Under Customs Act Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Broker Licence Revocation

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Statements Recorded Under Customs Act Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Broker Licence Revocation

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Published on

16/01/2026

By Mariya Paliwala

Statements Recorded Under Customs Act Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Broker Licence Revocation

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside an order revoking the customs broker licence of a New Delhi-based firm, holding that statements recorded during investigation under Section 108 of the Customs Act cannot be relied upon unless the mandatory procedure under Section 138B is followed. The…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Statements Recorded Under Customs Act Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Broker Licence Revocation

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