Issuance of Show Cause Notice u/a 124 instead of Section 146 of Customs Act with Regard to Customs Broker licence is Void ab initio: CESTAT [Read Order]

Issuance of Show Cause Notice - Customs Act - Customs Broker licence - Void ab initio - CESTAT - taxscan

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the issuance of show cause notice under Section 124 instead of Section 146 of the Customs Act 1962, with regard to the customs broker licence was void ab initio. The Department issued a show cause notice to the respondent, Axis…

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