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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 ..... e notice issued by the Department is ab initio void and is therefore liable to be quashed. The show cause notice issued by the Department as a nullity in law. Under the circumstances, all and any proceeding issued in pursuance of a void show cause notice are in 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. The Appeal filed by the Department is dismissed. - HON BLE MR. P. K. CHOUDHARY ( JUDICIAL ) And HON BLE MR. RAJEEV TANDON MEMBER ( TECHNICAL ) Mr. Tariq Suleiman, Authorized Representative for the Appellant None for the Respondent ORDER PER : RAJEEV TANDON : Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of carrying out the provisions of this section and, in particular, such regulations may provide for- (a) the authority by which a licnece may be granted under this section and the period of validity of such licence; (b) the form of the licnece and the fees payable therefor; (c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as a customs broker; (d) the manner of conducting the examination; (e) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted; (f) the circumstances in which a licence may be suspended or revoked; and (g) the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 (b) may, at the request of the person concerned be oral: [PROVIDED FURTHER that notwithstanding issue of notice under this section, the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed. 7. Thus, under the circumstances, we have no hesitation in holding that the issuance of the impugned notice under Section 124 of the Customs Act, for the aforesaid purpose, is just not made out under the statute. In the circumstances, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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