https://www.taxtmi.com/caselaws?id=383564 The court held that the penalty imposed on the Customs Broker violated natural justice principles as it was done without a formal notice under Section 124 of 'The Customs Act, 1962', preventing effective representation. The court emphasized the necessity of proper communication of grounds for penalties and directed the respondent to issue a notice to the petitioner, allowing for response and participation in a personal hearing. The judgment underscored the importance of following due process and providing a fair opportunity for addressing allegations, ultimately setting aside the impugned order. en-us Thu, 11 Jul 2019 00:00:00 +0530 Wed, 13 Nov 2019 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383564 The court held that the penalty imposed on the Customs Broker violated natural justice principles as it was done without a formal notice under Section 124 of 'The Customs Act, 1962', preventing effective representation. The court emphasized the necessity of proper communication of grounds for penalties and directed the respondent to issue a notice to the petitioner, allowing for response and participation in a personal hearing. The judgment underscored the importance of following due process and providing a fair opportunity for addressing allegations, ultimately setting aside the impugned order. Case-Laws Customs Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383564