Show cause notice should not be with a pre-conceived & closed mind

Mars Shipping Services Vs Commissioner of Customs (Madras High Court) As regards the show cause notice, dated 8.9.2014, it is to be noted that the respondent has followed the procedure contemplated under the Regulations after having passed an order for continuing the suspension, by proceedings dated 28.8.2014. As per Regulation 18 of the CBLR, 2013, the respondent is empowered to revoke the licence of the customs broker and order for forfeiture of part or whole security or impose penalty not exceeding fifty thousand rupees. In order to probe into the charges levelled against the petitioner, a ...