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2015 (1) TMI 668 - CESTAT MUMBAIPenalty u/s 117 - appellant's shipping agent's denial or refusal to move the containers to the CFS of the importer’s choice - contravention of the Facility Notice dated 5-2-2011 - Cancellation of registration of the appellant - After perusing of copy of the Facility Notice No. 69/2011, I find that it nowhere refers to the Section 141(2) of the Customs Act. Further, in the facts and circumstances, I find that the show cause notice is vague, as the gist of allegation and period is not found mentioned. The whole proceedings vitiated for lack of proper show cause notice. Thus, I hold that the notice is vague and I set aside the impugned order as well as the Order-in- Original imposing the penalty on the appellant. - Decided in favour of appellant.
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