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2017 (4) TMI 79 - HC - CustomsValidity of SCN - Vires of Section 11(2) and 11(3) of the FT(D&R) Act, 1992 - Article 14 of the Constitution - imposition of penalty on directors of company - the case of the directors of the company is that Against them there was no notice at all. The SCN in question was issued against the company. The directors of the company therefore had no opportunity to defend against any adverse consequences. The competent authority straight-way imposed penalty of ₹ 5.00 lacs on each of the directors without ever putting them to notice or granting them an opportunity to defend themselves against such proposal - Held that: - it is not necessary to go into the last contention of the petitioners of the penalty being excessive. The impugned order as confirmed by the appellate authority is set aside. Since we have set aside the impugned order on the ground of lack of opportunity, this would not prevent the department from initiating fresh action against the petitioners, if otherwise, permissible in law - petition allowed - decided in favor of petitioner.
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