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2018 (3) TMI 1740 - AT - CustomsRestoration of appeal - order passed ex-parte - principles of natural justice - Circular dated 18-11-2013 - imposition of penalty u/s 112 of the Customs Act, 1962 - Held that:- The circular is pertaining to all matters regarding Clearing agents and CHAs and shall be heard by a Division Bench. In the present case, the appellant filed the appeal against imposition of penalty of ₹ 1 lakh u/s 112 of the Customs Act, 1962. Hence, it is not a case of CHA under the Customs Brokers Licensing Regulations, 2013. The main noticee has already acted upon the notice and in such circumstances the plea of the appellant herein who is a co-noticee has no substance - there is no reason to recall the final order - restoration application dismissed.
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