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2019 (8) TMI 42 - HC - CustomsNon-speaking order - Appeal decided without opportunity of being heard provided to the appellants - principles of natural justice - Imposition of penalty u/s 112(a) of CA - HELD THAT:- There has been no consideration whatsoever of the issues raised by the Appellants in their appeals. In fact, the impugned order only records the submissions made on behalf of the Respondent-Commissioner. The revocation of the CHA Licence was on account of breach of the obligation under the Customs House Agents Licensing Regulations. At the time of the hearing, this was a relevant factor and even this was not pointed out by the Revenue at the hearing before the Tribunal - Thus the impugned order does not even indicate grievance of the Appellants before the Tribunal - In the absence of the grievance of the parties before it being considered the impugned order is a nonspeaking order. Appeal allowed - matter restored for fresh consideration - decided in favor of assessee.
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