Case Law Details
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 by the petitioner that the action of imposing of penalty is in violation of basic principles of natural justice since, the action of imposing the penalty by the Commissioner of Customs is penal in nature and adverse to the interest of the petitioner. It is a well-settled principle of law that if any action by an authority against a person is adverse to his interest or penal in nature, that person must be given an opportunity of hearing before taking such action.
Considering the submissions of the parties and facts as appears from record and the judgement of the Hon’ble Supreme Court in the case of Uma Nath Pandey (supra), I am of the considered view that the impugned order of imposing of penalty being Annexure P4 to the writ petition is not sustainable in law and the same is accordingly set aside and the matter is remanded back to the respondent Customs Authority to pass a fresh order after giving an opportunity of hearing to the petitioner or its authorized representative and in the light of the observation made in this writ petition, within four weeks from the date of the communication of this order.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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