2018 (11) TMI 38

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....ai. On the basis of an investigation initiated by DRI against the importer M/s. Mahaveer Impex, Mumbai and others relating to undervaluation and short payment of duty against import of cold rolled and hot rolled stainless steel coil strips in the year 2015, show cause notices were issued for recovery of the customs duty short paid by the said importer amounting to Rs. 17,97,008/-. During the investigation against the importer, it was revealed that one of the employee of the appellant-broker, Shri Harshad Sakharam Nadekar was instrumental in procuring false test certificates facilitating undervaluation of the goods by the importer, resulting into short payment of duty. Consequently, by the impugned order, the learned Commissioner prohibited ....

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....rded involvement of the employee of the appellant, Shri Harshad Sakharam Nadekar, which has been confirmed by the Director of the appellant, Shri Stephen Muthiah Nadar, in his statement dated 24.7.2017. She has submitted that Shri Harshad Sakharam Nadekar has played an active role in obtaining false and fabricated test certificates facilitating undervaluation of the imported steel items. Therefore, continuation of the said Broker is detrimental to the interest of the Revenue. Accordingly, they have been prohibited from operating in all the three zones in Mumbai. She submits that there is no requirement under the CBLR, 2013 to hear the appellant before passing the prohibition order. In support, she has referred to the judgment of the Hon'ble....

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....te or statutory regulation is silent in regard to compliance with the principles of natural justice, natural justice is to be read into the provision. However, it is equally well settled that in a case where urgent action is required, particularly in public interest, it may not always be appropriate or efficacious to furnish a pre-decisional hearing. Where immediate action is required, the authority can be directed to give an opportunity to the person who is affected by the order opportunity of a hearing after passing a protem order for a limited period. In the case of a suspension. Regulation 20(2) contemplates immediate action being taken, where it is required, after which an opportunity has to be given to the agent whose licence is suspe....