2022 (1) TMI 221

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..... Rajaraman, Authorized Representative for the Respondent ORDER : This appeal is filed by the appellant against the impugned Order-in-Original No. 76903/2020 dated 16.11.2020 passed by the Principal Commissioner of Customs, Chennai, issued under Regulation 17(7) of the Customs Brokers Licensing Regulations, 2018, wherein the Principal Commissioner has imposed a penalty of Rs. 50,000/- against th....

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....e appellant's reply. What is missing is the requirement under Regulation 17(3) whereby the Inquiry Officer was expected, in the course of inquiry, inter alia, to take such oral evidence as may be relevant. This is because, as contended by the Learned Advocate for the appellant, no opportunity of being heard was ever extended to the appellant by the Inquiry Officer. Further, Regulation 17(4) gives ....