2024 (8) TMI 1754

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....llant and directing forfeiture of the security deposit and also imposing penalty of Rs. 50,000/- has been assailed in this appeal that has been filed by M/s. Entire Logistics Pvt. Ltd., New Delhi [the Appellant]. 2. This order dated 14.02.2024 seeks to adjudicate the show cause notice dated 22.08.2023 that was issued to the appellant. The first paragraph of the show cause notice gives particulars of the appellant. The second paragraph of the show cause notice is reproduced below: "2. Whereas, a letter dated 26.05.2023 (RUD-1) was received through an email dated 26.05.2023 (RUD-2) from Technical Branch Customs (Prev.), Jodhpur (Hars. at Jaipur) regarding Forwarding of Show Cause Notice No. GEN/ADJ/COMM /410/2022-Adjn/O/o- Commr-C....

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....ears that the CB has violated provisions of Regulation 10(a), 10(d), 10(e), 10(n) & 13 (12) of CBLR 2018 read with Regulation 11(a), 11(d), 11(e), 11(n) & 17 (9) of CBLR 2013 respectively for the reasons narrated in preceding paras and in order to establish the contravention as detailed above, an enquiry/examination is essential. Therefore, in terms of Regulation 17 of CBLR 2018 read with Regulation 20 of CBLR 2013, Ms Bullo Mamu, Deputy Commissioner of Customs, IGI Airport, New Delhi is being appointed as an Inquiry officer in the above discussed case. M/s Entire Logistics Pvt. Ltd., the authorized Customs Broker is required to join the proceedings before the Inquiry officer and to submit his representation, if any, to the inquiry officer ....

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....and the enquiry officer was required to submit his report within 90 days from the date of issuance of the show cause notice. 6. It clearly transpires that the show cause notice does not even make an attempt to state the allegations concerning the five regulations that have been alleged to be violated. It has been left to the wisdom of the appellant to decipher what can be culled out against the appellant in respect of the five alleged violations of the 2018 Regulations. 7. It was imperative for the officer issuing the show cause notice to precisely spell out the allegations pertaining to the regulations of which violation has been alleged. 8. There is, therefore, substance in the submission advanced by Shri Salil Arora, learned cou....