https://www.taxtmi.com/caselaws?id=211898 Suspension of the Importer-Exporter Code for non-payment of penalty required a pre-decisional hearing because the action affected civil rights and natural justice applied; the suspension was therefore contrary to law. The power under section 11(4) was confined to the very Adjudicating Authority that had imposed the penalty, and an officer other than that authority lacked jurisdiction to suspend the code; the order was illegal. Suspension also could not be made without the Board's consent under the rehabilitation bar, because the code was treated as a business asset and the measure operated like coercive recovery; the order was invalid. en-us Wed, 07 Mar 2012 00:00:00 +0530 Tue, 12 Mar 2013 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211898 Suspension of the Importer-Exporter Code for non-payment of penalty required a pre-decisional hearing because the action affected civil rights and natural justice applied; the suspension was therefore contrary to law. The power under section 11(4) was confined to the very Adjudicating Authority that had imposed the penalty, and an officer other than that authority lacked jurisdiction to suspend the code; the order was illegal. Suspension also could not be made without the Board's consent under the rehabilitation bar, because the code was treated as a business asset and the measure operated like coercive recovery; the order was invalid. Case-Laws Customs Wed, 07 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211898