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2024 (12) TMI 235

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..... 24 and make his submissions. Thereafter, the 1st respondent shall pass orders afresh, within a period of three months from the date of receipt of a copy of this order. Petition disposed off by way of remand. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. S. Baskaran For the Respondents : Ms. G. Vardini Karthick, Junior Standing Counsel ORDER With the consent of both sides, this writ petition is taken up for final disposal. 2. In the present writ petition, the petitioner has challenged the impugned order in Original No.453/2022 dated 05.07.2022 passed by the 1st respondent. By the said impugned order, the 1st respondent had imposed penalty against the petitioner as detailed below: 23. Accordingly, I pass the following order .....

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..... s.One Crore) on M/s.K.S.Kannan Co., under Section 112(a) and 114AA of the Customs Act, 1962 for abetting smuggling and thereby rendering the entire goods liable for confiscation and violating the provision of Regulations 10(o) of Customs Broker Licensing Regulations, 2018. 3. The specific case of the petitioner is that the petitioner was issued with a Show Cause Notice bearing Ref.No.DIN: 20211273MU0000222BCE dated 07.12.2021. It is the further case of the petitioner that the petitioner had also replied to the said show cause notice on 25.01.2022. 4. The facts on record indicate that the personal hearing was fixed on 19.04.2022. The petitioner claims to have received the intimation regarding the personal hearing that was fixed on 19.04.2022 .....

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..... intimation letter only on 19.04.2022 and requested for re-fixing of the PH to some other day so that prior intimation can be given in advance. Accordingly, Personal Hearing were granted on 09.05.2022 and 21.05.2022. All PH intimation letters were returned with comment left . Paragraph Nos.13, 14 15 of the counter affidavit: 13. I state that an opportunity of Personal Hearing was granted to petitioner on 19.04.2022 and the PH intimation letter was sent to the address: No.86, Varadhamuthiyappan Street, Sowcarpet, Chennai 600 001 and vide letter dated 20.04.2022 informed that they received the PH intimation letter only on 19.04.2022 and requested for fixing the PH on an alternate day. 14. I state that the respondents issued a letter granting p .....

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