2024 (8) TMI 1521

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..... tions that can be culled out against the appellant in respect of the four alleged violations of the 2018 Regulations. There is, therefore, substance in the submission advanced by Shri Anil Balani, learned counsel appearing for the appellant that the impugned order should be set aside for this sole reason, as the show cause notice does not even state the allegations in respect of violation of the four regulations under the 2018 Regulations. The impugned order dated 29.01.2024 passed by the Commissioner of Customs deserves to be set aside and is set aside - Appeal allowed.
HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) For the Appellant : Shri Anil Balani, Advocate For the Respondent : Shr .....

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..... h reproduces the investigation report, runs into as many as 26 pages. 4. Paragraph 3 of the show cause notice is followed by paragraph 4 which is as follows: "4. Whereas from the above, it appears that the CB has violated the following regulations of CBLR 2018 for the reasons narrated in preceding paras:- Regulation 10(a): obtain an authorisation from each of the companies, firms or individuals by whom he is for the time being employed as a Customs Broker and produce such authorisation whenever required by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; Regulation 10(d): advise his client to comply with the provisions of the Act, other allied Acts and the rules and regulations thereof, and .....

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..... he show cause notice as to what are the allegations that can be culled out against the appellant in respect of the four alleged violations of the 2018 Regulations. 7. It was imperative for the officer issuing the show cause notice to precisely spell out the allegations pertaining to the regulations of which violation has been alleged. 8. There is, therefore, substance in the submission advanced by Shri Anil Balani, learned counsel appearing for the appellant that the impugned order should be set aside for this sole reason, as the show cause notice does not even state the allegations in respect of violation of the four regulations under the 2018 Regulations. 9. Even otherwise, the impugned order that has been assailed in this appeal merel .....

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