Penalty u/s 117 on Customs Broker and initiation of enquiry ...
Case Laws Customs
July 26, 2019
Penalty u/s 117 on Customs Broker and initiation of enquiry under 'Customs Broker Licensee Regulations, 2018 - petitioner ought to have been given a notice u/s 124(a) of the said Act clearly setting out the grounds on which the penalty was proposed to be imposed, so that the writ petitioner would have got an opportunity to dispel the same - personal hearing alone does not satisfy NJP in the instant case - directed to issue notice
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