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2021 (12) TMI 1115 - CESTAT MUMBAILevy of penalty u/s 112 of Customs Act on Chartered Accountant (CA) - allegation of fabricating documents and wrongly verifying statements - opportunity of being heard not provided to appellant - HELD THAT:- Imposition of penalty of ₹ 1,00,000/- under Section 112 of the Customs Act is the resultant outcome of such remand order that was re-adjudicated by the Commissioner of Customs (Export-II) and decided on 27.11.2017 without appellant being noticed. Appellant Shri S.L. Agrawal filed an affidavit to the effect that no such show-cause notice for hearing, leading to adjudication order, under challenge in this appeal was served on him and despite direction to learned Authorised Representative, the respondent-department failed to produce any proof of service on the summons on the appellant during the hearing of the adjudication proceeding that had commenced in 2017 without any challenge by the respondent department to the dropping of proceedings against the present appellant in the first adjudication order dated 26.12.2003. There are no hesitation to hold a finding that principles of natural justice has not been followed by the Commissioner of Customs (Export-II) and she has flouted the clear direction contained in the remand order to follow principles of natural justice, though passed in respect of the principal importer/appellant. Appeal allowed - decided in favor of appellant.
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