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2022 (7) TMI 469 - HC - CustomsLevy of penalty on Customs Broker - non-compliance of the formalities under Regulation 17 by which respondent Commissioner of Customs was required to issue a notice in writing to the Customs Broker within a period of ninety days from the date of the alleged offence - alleged violation of Regulation 10(o) of Customs Brokers Licensing Regulation, 2018 - violation of basic principles of natural justice - HELD THAT:- Hon’ble Supreme Court in the case of UMA NATH PANDEY VERSUS STATE OF UP. [2009 (3) TMI 526 - SUPREME COURT] where it was held that Natural justice is essence of fair adjudication and to be ranked as fundamental. Purpose of following principle of natural justice is to prevent miscarriage of justice. Notice and hearing required as per principle of natural justice. The impugned order of imposing of penalty being Annexure P4 to the writ petition is not sustainable in law and the same is accordingly set aside and the matter is remanded back to the respondent Customs Authority to pass a fresh order after giving an opportunity of hearing to the petitioner or its authorized representative - Petition allowed by way of remand.
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