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TMI Blog2023 (9) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant None for the Respondent ORDER PER : RAJEEV TANDON : The Revenue has filed the present Appeal being aggrieved by the Order-in-Original No. CCP/WB/Tech/03/2015 dated 09.10.2015 passed by the Commissioner of Customs (Preventive), Kolkata, West Bengal, dropping the proceedings initiated vide Show-Cause-Notice C. No. VIII(48)63/CUS/P/WB/Tech/2012 dated 08.08.2014 against the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as under : 4. "146. Licence for customs brokers (1) No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the regulations. (2) The Board may make regulations for the purpose of carrying out the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal may be filed." 5. We note that the opening sentence of the impugned show cause notice referred to supra reads as under: "NOTICE TO SHOW CAUSE, UNDER SECTION 124 OF THE CUSTOMS ACT, 1962" 6. The fact of notice being issued in terms of Section 124 of the Customs Act, is also recorded in Para 1 of the impugned Order-in-Original, now appealed by the Revenue. We note that Section 124 of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasonable opportunity of being heard in the matter: PROVIDED that the notice referred to in clause (a) and the representation referred to in clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 8. In view of the aforesaid discussions, we dismiss the Appeal filed by the Department and drop all proceedings initiated in pursuance of the void notice, under reference. ( Order pronounced in the Court on. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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