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2022 (8) TMI 1259 - AT - CustomsLevy of penalty u/s 114(iii) and 114AA of the Customs Act - respondents categorically stated that only the corrigendum was served on them without the show cause notice - principles of natural justice - HELD THAT:- The Commissioner (Appeals) found as the fact that the corrigendum alone was served upon the two respondents and it was during the personal hearing that the show cause notice was served upon the two respondents, but it did not contain allegations against the respondents - Penalty could not have been imposed upon the two respondents if opportunity was not provided to the two respondents to file a reply to the show cause notice. This apart, the show cause notice also does not contain any allegation against the two respondents. There is no infirmity in the order dated 30.05.2019 passed by the Commissioner (Appeals) - Appeal of Revenue dismissed - decided against appellant.
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