TMI Blog2016 (8) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice, to satisfy the principle of natural justice, the same needs to be provided - matter remanded to the adjudicating authority to readjudge the matter after putting the appellant on notice of explaining the reasons for the action contemplated and pass a fresh order after giving them an effective hearing - appeal allowed by way of remand. - C/51801/2015 - Final Order No. C/A/53559/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been permitted to operate in Delhi Customs. 2. The action to prohibit the operation of the Customs broker was a consequence of the inquiry initiated by the Director of Revenue Intelligence against some unscrupulous importers who had attempted to export by overvaluing the goods and claiming undue export incentives. DRI on prima facie investigation found involvement of the appellant in fraud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be passed against them without following the principle of natural justice even if the prohibition is considered as an administrative order. 1. A.M. Ahamed and Co. v. CC, Tuticorin [2013 (288) E.L.T. 497 (Mad.)]; 2. Shipping Clearing (Agents) Pvt. Ltd. v. UOI [2014 (308) E.L.T. 45 (Cal.)]; 3. Logic Transware India Pvt. Ltd. v. CC [2014 (302) E.L.T. 228 (Del.)]; 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Customs), Hyderabad. The Commissioner (Customs), Delhi, had in turn, permitted the appellant to operate in Delhi. Through the impugned order, such permission was withdrawn and appellant was prohibited from working in any of the Customs Areas in New Delhi. From the impugned order, we find that this step has been taken in the light of the investigation being undertaken by the Director of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause and granted reasonable opportunity of being heard, before passing orders. 6. In the light of the above decisions of various High Courts, we are of the opinion that even though the relevant Regulation No. 23 of CBLR, 2013 does not provide for issuance of show cause notice, to satisfy the principle of natural justice, the same needs to be provided. Accordingly, we set aside the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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