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2023 (9) TMI 1296 - AT - CustomsApplication for a new Customs House Agents Licence, in terms of Section 146 of the Customs Act, 1962 - violation of provisions of Regulation 11 of Customs Broker Licensing Regulations 2013 (CBLR) (Regulation 13 of Customs House Agents Licensing Regulations, 2004) - HELD THAT - There are no hesitation in holding that the issuance of the impugned notice under Section 124 of the Customs Act, for the aforesaid purpose, is just not made out under the statute. In the circumstances, the show cause notice issued by the Department is ab initio void and is therefore liable to be quashed. The show cause notice issued by the Department as a nullity in law. Under the circumstances, all and any proceeding issued in pursuance of a void show cause notice are in themselves void ab initio and therefore, carry no legal force. The proceedings initiated are therefore set aside on this preliminary ground alone, without going into the merits of the case. The Appeal filed by the Department is dismissed.
Issues involved:
The issue involves the validity of a show cause notice issued under Section 124 of the Customs Act for the purpose of applying for a new Customs House Agents Licence. Summary: Issue 1: Validity of Show Cause Notice under Section 124 of the Customs Act The Department issued a show cause notice to the respondent alleging a violation of Regulation 11 of Customs Broker Licensing Regulations 2013 at the time of applying for a new Customs House Agents Licence under Section 146 of the Customs Act. However, it was noted that Section 124 of the Customs Act pertains to the issuance of notice before adjudging confiscation of goods, not for seeking a Customs Broker Licence under Section 146. The Tribunal held that the show cause notice issued under Section 124 for this purpose was not in accordance with the statute, rendering it void ab initio. Consequently, all proceedings initiated based on this void notice were deemed null and void, leading to the dismissal of the appeal and dropping of all related proceedings. Conclusion: The appeal was dismissed, and all proceedings initiated in connection with the void notice were dropped, as the notice issued under Section 124 of the Customs Act for the purpose of applying for a new Customs House Agents Licence was found to be invalid and void ab initio.
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