9911796707
TMI Blog2011 (4) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... as arrived at satisfaction - Apart from general observation, find that no material has been disclosed based upon which the power under Regulation 20 has been invoked - In the absence of such disclosure, the petitioner has been deprived of the opportunity of show cause or reply to that effect - Thus, the impugned order is illegal, therefore, it is quashed and set aside. - 495 of 2011 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore such prohibition the petitioner must be informed of the reasons and the regulations which have been violated. In the instant case, it is pointed out that the communication of 7-12-2010 does not disclose as to which of the regulations have been violated. Apart from, there as a general observation that the petitioner attempted to defraud the exchequer and evade the customs duty by misdeclaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er can be passed on the satisfaction of the Commissioner of Customs. The Commissioner while issuing the order must disclose at least the material on the date or dates on which there has been a breach based on which it has arrived at satisfaction. In the instant case, apart from general observation, we find that no material has been disclosed based upon which the power under Regulation 20 has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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