https://www.taxtmi.com/caselaws?id=424914 The Court set aside the penalty imposed by the Customs authority for violating Regulation 10(o) of the Customs Brokers Licensing Regulation, 2018, citing non-compliance with formalities under Regulation 17 and principles of natural justice. The Court remanded the matter for a fresh decision, directing the Customs Authority to provide a hearing opportunity to the petitioner or their representative within four weeks. The judgment emphasized procedural fairness and the right to be heard, underscoring the importance of adhering to natural justice principles in penalty proceedings. en-us Wed, 22 Jun 2022 00:00:00 +0530 Tue, 12 Jul 2022 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424914 The Court set aside the penalty imposed by the Customs authority for violating Regulation 10(o) of the Customs Brokers Licensing Regulation, 2018, citing non-compliance with formalities under Regulation 17 and principles of natural justice. The Court remanded the matter for a fresh decision, directing the Customs Authority to provide a hearing opportunity to the petitioner or their representative within four weeks. The judgment emphasized procedural fairness and the right to be heard, underscoring the importance of adhering to natural justice principles in penalty proceedings. Case-Laws Customs Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424914