TaxTMI 
TaxTMI 
2014 (9) TMI 521
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....pondent. ORDER The Court : The petitioner has challenged the Order No. 22 of 2013, dated 2-9-2013 issued by the Commissioner of Customs (Airport & Admn.) Custom House, Kolkata, prohibiting the petitioner from operating as customs broker in the sections of Port & Airport at Kolkata, Haldia until further orders. Apropos the said order, the Deputy Commissioner of Customs (CHA) Custom House, Kolkata....
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....ation 11 thereof. The said regulation appears to have been invoked citing the various instances which came within the misconduct indicated in Regulation 11. Sections 18, 19 & 20 envisages the revocation, suspension and imposition of penalties. The aforesaid regulations contains the express provisions for affording an opportunity of hearing which is absent in Regulation 23 thereof. 3. Relianc....
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.... natural justice and the order impugned is fully without jurisdiction or the vires of the act is challenged. While contending that the adherence of the rules of natural justice is not a mere formality but aims to secure the justice or to prevent the miscarriage of justice, reliance is placed upon the judgment of Kesar Enterprises Ltd. v. State of Uttar Pradesh and Others reported in (2011) 13 Supr....
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....der Regulation 2004. It is an admitted position that an opportunity of personal hearing was not provided by the authority before passing the impugned order. It also appears from the annexure to the writ petitions that a show cause notice was issued by the office of the Commissioner of Customs on 21st August, 2013 against the importer as well as the petitioner which is accordingly replied and the a....