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2016 (8) TMI 1363 - AT - CustomsProhibition on operation of Customs Broker - involvement of the appellant in fraudulent export - SCN not issued - Principles of Natural Justice denied - Held that:- Even though the relevant Regulation No. 23 of CBLR, 2013 does not provide for issuance of show cause notice, to satisfy the principle of natural justice, the same needs to be provided - matter remanded to the adjudicating authority to readjudge the matter after putting the appellant on notice of explaining the reasons for the action contemplated and pass a fresh order after giving them an effective hearing - appeal allowed by way of remand.
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