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TMI Blog2019 (5) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... without issuing the notice thereby denying an opportunity to oppose the imposition of penalty is in violation of the principles of natural justice - Penalty not sustainable - appeal allowed - decided in favor of appellant. - C/21745/2018-SM - Final Order No. 20229/2019 - Dated:- 28-2-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Kuriyan Thomas, Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 13.07.2018 passed by the Commissioner of Customs whereby the Commissioner has imposed a penalty of ₹ 50,000/- under Regulation 12(8) of the Handling of Cargo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 on the ground that for furnishing a fresh Bond, sanction of the Board of Cochin Port Trust is required and as there is likelihood of delay in the Board meeting and the appellants were not in a position to submit a new Bond of ₹ 11 Crores immediately. Subsequently, the appellant submitted a Bond of ₹ 11 Crores on 20.06.2018 which was accepted by the Competent Authority but as per the Customs, the appellant has violated the provision of Regulation 5(3) as the appellants were carried out operations without a valid Bond for a period of three days from 17.06.2018 to 19.06.2018 and after giving an opportunity of hearing, the Commissioner has found them guilty of violation of the Regulation and imposed a penalty of ₹ 50,000/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extension of the validity of the Bond which has already been executed and thereafter, the customs did not raise any objection and has not informed the appellant at all about the non-extension or rejection of their request and finally imposed the penalty by holding that the appellant has carried out operation without Bond for three days. 5. On the other hand, the Ld. AR defended the impugned order and submitted that penalties can be imposed without issuing the notice also and there is no violation of the principles of natural justice. He further submitted that the appellant has only made a request for extension of the Bond without furnishing the fresh Bond for the extended period. 6. After considering the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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