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2016 (11) TMI 3 - AT - CustomsCHA - prohibitory order - requirement of issuance of Show cause notice - The order passed by the commissioner challenged only on the ground that before passing the prohibitory order against the petitioner, an opportunity of hearing was not given to the petitioner - principles of natural justice - Held that: - this step has been taken in the light of the investigation being undertaken by the Director of Revenue Intelligence against various unscrupulous exporters. Some of these export consignments were handled by the appellant - reliance placed on the decision of the case A M Ahamed and Co. vs. CC, Tuticorin [2013 (6) TMI 91 - MADRAS HIGH COURT] by the appellant - it was held in the context of prohibition order against the CHA, that even an administrative order affecting the life of party can be passed only after following the principles of natural justice. Even though the relevant Regulation No. 23 of CBLR 2013 does not provide for issuance of notice to satisfy the principle of natural justice, the needs to be provided - matter remanded to the adjudicating authority to re-adjudge 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 remand.
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