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2023 (7) TMI 321 - CESTAT BANGALOREImposition of penalty on the appellant under Section 117 of the Customs Act, 1962 - alleged violation of Warehousing Regulations, 2016 - SCN not issued - violation of principles of natural justice - HELD THAT:- There are force in the contention of the learned advocate for the appellant inasmuch as the show-cause notice issued proposing confiscation of the goods lying outside the bonded area cannot suffice the requirement of imposition of penalty without issuance of a show-cause notice proposing actions for violation of Warehouse (Custody & Handling of Goods) Regulations, 2016. The Department after conducting inquiry even though endorsed a copy of the same to the appellant; however, notice was not issued to the appellant proposing actions on the basis of the said report for alleged violation of Warehouse (Custody & Handling of Goods) Regulations, 2016. There is a violation of principles of natural justice - matter is remanded to the adjudicating authority to initiate the proceedings afresh if so inclined by way of issuance of the show-cause notice and observing principles of natural justice in deciding the case afresh - Appeal allowed by way of remand.
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