Customs Broker cannot be penalised in violation of basic principles of natural justice

JKG associates Pvt. Ltd vs union of India & Ors (Calcutta High Court) Petitioner challenges the impugned action imposing the aforesaid penalty on the ground that the same is not sustainable for the reason of non-compliance of the formalities under Regulation 17 by which respondent Commissioner of Customs was required to issue a notice in writing to the Customs Broker within a period of ninety days from the date of the alleged offence. It is the case of the petitioner that the allegation of violation of Regulation 10(o) of the aforesaid regulation is totally baseless. It has been submitted ...