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2019 (5) TMI 79 - CESTAT BANGALOREPrinciples of natural justice - notice for imposition of penalty not issued - Imposition of penalty under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations, 2009 - HELD THAT:- Though the Bond which was executed by the appellant for ₹ 3 Crores was due to expire on 16.06.2018 but the appellant vide their letter dated 07.06.2018 requested for the extension of the Bond on the ground that filing of the fresh Bond of ₹ 11 Crores will take some time as the same needs approval of the Board of the Port Trust. Imposing the penalty without issuing the notice thereby denying an opportunity to oppose the imposition of penalty is in violation of the principles of natural justice - Penalty not sustainable - appeal allowed - decided in favor of appellant.
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