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2023 (9) TMI 1296 - CESTAT KOLKATAApplication for a new Customs House Agents Licence, in terms of Section 146 of the Customs Act, 1962 - violation of provisions of Regulation 11 of Customs Broker Licensing Regulations 2013 (CBLR) (Regulation 13 of Customs House Agents Licensing Regulations, 2004) - HELD THAT:- There are no hesitation in holding that the issuance of the impugned notice under Section 124 of the Customs Act, for the aforesaid purpose, is just not made out under the statute. In the circumstances, the show cause notice issued by the Department is ab initio void and is therefore liable to be quashed. The show cause notice issued by the Department as a nullity in law. Under the circumstances, all and any proceeding issued in pursuance of a void show cause notice are in themselves void ab initio and therefore, carry no legal force. The proceedings initiated are therefore set aside on this preliminary ground alone, without going into the merits of the case. The Appeal filed by the Department is dismissed.
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