https://www.taxtmi.com/caselaws?id=385365 The Tribunal set aside the penalty imposed under Regulation 18 of the Customs Brokers Licensing Regulation, 2018 due to the appellants not being properly notified, emphasizing the importance of adherence to principles of natural justice in penalty imposition. The decision underscores the necessity for parties to have the opportunity to defend themselves when facing penalties, even if the authority has the power to impose them independently, highlighting the significance of procedural fairness in administrative actions to ensure legitimacy and sustainability of penalties under regulatory frameworks. en-us Tue, 06 Aug 2019 00:00:00 +0530 Mon, 02 Mar 2020 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385365 The Tribunal set aside the penalty imposed under Regulation 18 of the Customs Brokers Licensing Regulation, 2018 due to the appellants not being properly notified, emphasizing the importance of adherence to principles of natural justice in penalty imposition. The decision underscores the necessity for parties to have the opportunity to defend themselves when facing penalties, even if the authority has the power to impose them independently, highlighting the significance of procedural fairness in administrative actions to ensure legitimacy and sustainability of penalties under regulatory frameworks. Case-Laws Customs Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385365