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2018 (1) TMI 435 - AT - CustomsPrinciples of natural justice - revocation of CHA License - jurisdiction - Held that: - while the Commissioner of Customs is vested with powers under Regulation 23 to take urgent action if the situation warrants. The minimum requirements of the principles of natural justice are to be complied with. The charge against the appellant on the preliminary stage is that they have transacted business on behalf of non-existing export firms. It is necessary to inform the appellant that which are of those firms now subjected to investigation for possible violation. This is a basic requirement without which the post decisional hearing will not carry any conviction - the impugned order passed did not comply with the basic requirements of principles of natural justice and apparently the required particulars are not available to the Original Authority for examination even for an order of prohibition - appeal allowed.
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