Section 23(4) in Customs House Agents Licensing Regulations, 1984
(4)The Customs House Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings and where the [Assistant Commissioner of Customs] [Substituted by the Finance Act 1995 (22 of 1995), Section 50.] declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing.
