2018 (6) TMI 1022

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....nt Per: Ramesh Nair This is an appeal against the order of prohibition under Regulation 23 of CBLR 2013 to the custom broker from working in all section of Mumbai Customs - Zone I, II and III, on the ground that the custom broker has prima facie not fulfilled their obligation laid down under the regulation 11D, 11E, 11F and 11N of CBLR, 2013. 2. Shri Anil Balani, ld. Counsel appearing on beha....

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....s that even though there is no specific provision under Regulation 23 for show-cause notice and hearing but in the judgment in the case of Harjeet Singh Johar 2017 (353) ELT 33 (Del) and Harish Sethi 2017 (346) ELT 134, it was held that the appellant should have been put to notice and opportunity of hearing should have been given. 3. Shri M.K. Mall, Ld. AC (AR) appearing on behalf of the revenue ....