9911796707
TMI Blog2024 (10) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice - HELD THAT:- The petitioner has placed on record the communications of 21-12-2023 and 1-1-2024 requesting for an adjournment of the proposed hearing. In fact, by communication dated 1-1-2024, through his counsel, the petitioner requested that the hearing be scheduled on any date except 5-1-2024 in the post noon session. The impugned order was issued on 5-1-2024. Undoubtedly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. 2. The petitioner states that he referred the importer of certain goods to a customs handling agent, and that his role was limited to making such reference. In such circumstances, the petitioner received a hearing notice dated 15-12-2023 for a hearing on 18-12-2023 at 12.00 noon after the scheduled time of hearing. Therefore, the petitioner, by communication dated 21-12-2023 from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... points out that a penalty of Rs. 5,00,000/- was imposed on the petitioner under Section 117. 4. In response to these submissions, Mr.Rajendra Raghavan, Learned Senior Standing Counsel, submits that the petitioner was provided about three opportunities to make submissions. He also submits that the penalty was imposed not only under Section 117, but other applicable provisions. 5. The petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. As a corollary, the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued in respect of the petitioner within a maximum period of six weeks from the date of receipt of a copy of this order. 7. The writ petition is disposed of on the above terms. There will be no order as to costs. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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