2023 (9) TMI 1296

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....iman, Authorized Representative for the Appellant None for the Respondent ORDER PER : RAJEEV TANDON : The Revenue has filed the present Appeal being aggrieved by the Order-in-Original No. CCP/WB/Tech/03/2015 dated 09.10.2015 passed by the Commissioner of Customs (Preventive), Kolkata, West Bengal, dropping the proceedings initiated vide Show-Cause-Notice C. No. VIII(48)63/CUS/P/WB/Tech....

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....Section 146 of the Customs Act. The same reads as under : 4. "146. Licence for customs brokers (1) No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the regulations. (2) The Board may m....

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....the appeals, if any, against and order or suspension or revocation of a licence, and the period within which such appeal may be filed." 5. We note that the opening sentence of the impugned show cause notice referred to supra reads as under: "NOTICE TO SHOW CAUSE, UNDER SECTION 124 OF THE CUSTOMS ACT, 1962" 6. The fact of notice being issued in terms of Section 124 of the Customs Act, is a....

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....below the rank of [an Assistant Commissioner of Customs], informing] him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is giv....