Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2003 (4) TMI 268

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... employee, the petitioner herein, has been cancelled with immediate effect. The CHA has been directed to surrender the G-Card immediately. Held that - impugned order materially affecting rights of CHA and petitioner, an opportunity of hearing should have been granted to them before issuing impugned direction to surrender G-card. Impugned letter set aside and respondent directed to afford an opport .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, which apparently revealed some involvement of the petitioner in their nefarious activities. Thus, for his acts of omission or commission, a penalty of Rs. 1.00 Lakh was imposed on the petitioner under Section 112(a) of the Customs Act, 1962. 3. Against the levy of said penalty, the petitioner preferred an appeal to the Customs, Excise and Gold (Control) Appellate Tribunal ("the Tribunal" for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eing violative of principles of natural justice, is unsustainable. Learned counsel for the respondents, on the other hand, submits that since the petitioner was involved in a serious offence and a criminal complaint has also been filed against him, the respodents were justified in asking his employer to surrender the G-Card with a view to prevent the petitioner from indulging in similar unwarrant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner. 9. Accordingly, we set aside the impugned letter and direct the respondents to afford an opportunity of being heard to the CHA and pass a fresh order on the question of surrender/issue or renewal of the G-Card, in question. It is, however, clarified that this order will not be construed as automatic revival of the G-Card in question. 10. The petition stands disposed of in the above .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates