2019 (9) TMI 133

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a result appellant did not have opportunity to defend himself - principles of natural justice - HELD THAT:- Through the proceedings we have not come across anything to suggest that the appellant were put on notice for imposition of penalty under Regulation 18 of said Regulations. The contention of Revenue is that the Commissioner is having power to impose penalty. There is no doubt that the Commis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gh impugned Order the appellants were imposed with penalty under Regulation 18 of Customs Brokers Licensing Regulation, 2018 and the said penalty of ₹ 50,000/- is challenged by the appellants through the present Appeal. 2. The brief facts of the case are that the appellants were found to be dealing with some prohibited goods and, therefore, through an Order dated 12.02.2019 Cu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t submits that for imposition of penalty under Regulation 18 of said Regulations, the appellant was not put on notice and as a result appellant did not have opportunity to defend himself and, therefore, the said imposition of penalty is in violation of principles of natural justice. 4. The learned Authorized Representative of Revenue submitted that Commissioner has all the authorit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X