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2019 (7) TMI 1260 - MADRAS HIGH COURTPenalty u/s 117 on Customs Broker and initiation of enquiry under 'Customs Broker Licensee Regulations, 2018 - service of order - impugned order assailed primarily on the ground that the writ petitioner was not given notice u/s 124 of 'The Customs Act, 1962' - It is the specific case and stated position of writ petitioner that if the grounds i.e., grounds on which penalty was proposed to be levied had been communicated in accordance with Section 124(a) of the said Act, the writ petitioner would have been able to meet the same - principles of natural justice - HELD THAT:- This Court is left with the considered view that personal hearing alone does not satisfy NJP in the instant case. In other words, this Court sustains the submission of learned counsel for writ petitioner in this regard. The writ petitioner has admitted in its capacity as CBL holder that it has failed to verify the correctness of the value and quality of the export consignment, which was exported, the question as to whether it is the responsibility of the customs broker to so verify is left open owing to the nature of the order, which this Court proposes to pass - it is open to the writ petitioner to contend that duty is not cast on the customs broker licensee to verify the value and the quality of the consignment. It is open to the respondents to take a decision on the same. This Court is convinced that the writ petitioner ought to have been given a notice under Section 124(a) of the said Act clearly setting out the grounds on which the penalty was proposed to be imposed, so that the writ petitioner would have got an opportunity to dispel the same. This Court is informed by Revenue counsel that exporter has not chosen to assail the impugned order. This assumes significance as a perusal of the impugned order reveals that exporter has clearly waived issue of notice under Section 124 (a) of the Act. With regard to the writ petitioner, the respondent shall issue a notice u/s 124 of said Act to the writ petitioner within a period of fortnight from the date of receipt of a copy of this order. In this notice as mandated under Section 124(a) of the Act, the grounds on which the penalty is proposed to be imposed shall be set out besides other necessary particulars. Petition disposed off.
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