ORDER

This appeals has been filed by Messrs Hasan Associates, a clearing agent firm, against the order of the Additional Collector 'of Customs Adjudication, Karachi-I, passed on 20-12-2002.2. The learned Advocate appearing on behalf of the appellant contended that a penalty of Rs.100,000 has been imposed against his client without issuing a show-cause notice and without disclosing the charges or evidence against him. He further contends that the order passed against his client is hit by the provisions of section 180 of the Customs Act, 1969. It is his view that no order for confiscation or for imposition of penalty can be made without following the provisions of said section.3. The departmental representative contends that through a corrigendum, dated 13-9-2001, which was part of the original show-­cause notice, the appellant was associated in the proceeding being conducted as an outcome of the show-cause notice, dated 29-6-2001.4. From the pleadings of the rival parties, the moot point ...