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| The Tax Publishers2020 TaxPub(EX) 1084 CUSTOMS ACT, 1962
Section 146
Since order withdrawing customs brokerage license of assessee would admittedly lead to adverse civil consequences upon assessee, the same ought to have been preceded by a notice and a reasonable opportunity of hearing, thus, Public Notice No.28/2020-21 issued on 7-9-2020 was set aside and matter was remanded back to the revenue.
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License for customs broker - Withdrawal of license - Opportunity of being heard not provided before withdrawal of license -
Assessee filed writ petition and sought quashing of Public Notice No. 28/2020-21, dated 7-9-2020 and further sought a direction to revenue to allow assessee to resume its customs business on customs broker license. Held: Since order withdrawing customs brokerage license of assessee would admittedly lead to adverse civil consequences upon assessee, the same ought to have been preceded by a notice and a reasonable opportunity of hearing. The Public Notice No. 28/2020-21 issued on 07-09-2020 was set aside and matter was remanded back to the revenue.
Followed:S.K. Freight Lines (P) Ltd. & Anr. v. UOI & Anr. [Writ Petition (L) No. 4418 of 2020, dt. 3-11-2020].
REFERRED :
FAVOUR : Matter remanded.
A.Y. :
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