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of <h1>Tribunal Overturns Customs Penalty Due to Lack of Notice, Ensures Natural Justice in Warehouse Regulation Case.</h1> <h3>M/s. Volvo Group India Private Limited Versus Commissioner of Customs, Bangalore</h3> M/s. Volvo Group India Private Limited Versus Commissioner of Customs, Bangalore - 2023 (386) E.L.T. 478 (Tri. - Bang.) Issues Involved:- Imposition of penalty under Section 117 of the Customs Act, 1962 without proper notice- Violation of principles of natural justice in the adjudication processSummary:Issue 1: Imposition of penalty under Section 117 of the Customs Act, 1962 without proper noticeThe appeal was filed against an Order-in-Original passed by the Commissioner of Customs, Bangalore, which proposed confiscation of goods and recovery of duty due to the removal of imported machines from a bonded warehouse without payment of duty. The appellant argued that the imposition of penalty under Section 117 of the Customs Act, 1962 was a violation of natural justice as they were not issued a notice under Section 124 proposing actions for alleged violations. The adjudicating authority had canceled the private warehousing license and imposed a penalty without proper notice. The appellant's advocate cited the judgment of the Bombay High Court in support of their argument.Issue 2: Violation of principles of natural justice in the adjudication processThe Revenue argued that the penalty imposed for violations of Warehouse Regulations was justified as the appellant did not rebut the violations found during the inquiry. However, the Tribunal found that the show-cause notice proposing confiscation of goods outside the bonded area did not fulfill the requirement for imposing a penalty without a separate notice for Warehouse Regulations violations. The Tribunal concluded that there was a violation of natural justice principles and set aside the impugned order, remanding the matter to the adjudicating authority for a fresh decision with proper notice and adherence to natural justice principles.In conclusion, the Tribunal found in favor of the appellant, setting aside the impugned order and remanding the case to the adjudicating authority for a fresh decision in accordance with the principles of natural justice and proper issuance of notices.
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