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Customs - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

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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