TMI Blog2018 (6) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has passed the order without following the principles of natural justice. Even though explicit provision is not there under the Regulation 23 of CBLR but for taking any such decision it is incumbent upon the authority to follow the principles of natural justice. The adjudicating authority is directed to consider the representation, if any, made by the appellant and thereafter pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at prohibition order was issued alleging that the appellant prima facie contravened certain regulation of CBLR 2013 inasmuch the goods proposed to be cleared through the appellant i.e. customs broker was misclassified. He submitted that the appellant has no role in misclassification made by the importer therefore, this harsh action should not have been taken by the Commissioner. He further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned order. He further submitted that firstly this order of prohibition is not appealable before this Tribunal as held in the case of Balaji Logistics 2012 (286) ELT 241. He further submitted that the Commissioner has power to pass a prohibition order under Regulation 23 of CBLR. He exercised this power after satisfying himself that the prohibition is warranted. Therefore, the order do ..... X X X X Extracts X X X X X X X X Extracts X X X X
|