Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
HC set aside ex-parte order against petitioner due to violation of natural justice principles. The court found that no opportunity for personal hearing was provided before issuing demand with interest and penalty. The impugned order was quashed, directing the adjudicating authority to consider petitioner's reply to show cause notice and submissions during personal hearing, and pass a fresh order. The challenge to underlying notifications was also held subject to ongoing Supreme Court proceedings in a related matter, ensuring procedural fairness and preserving petitioner's right to be heard.
HC set aside ex-parte order against petitioner due to violation of natural justice principles. The court found that no opportunity for personal hearing was provided before issuing demand with interest and penalty. The impugned order was quashed, directing the adjudicating authority to consider petitioner's reply to show cause notice and submissions during personal hearing, and pass a fresh order. The challenge to underlying notifications was also held subject to ongoing Supreme Court proceedings in a related matter, ensuring procedural fairness and preserving petitioner's right to be heard.
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