https://www.taxtmi.com/caselaws?id=73659 Orders imposing penalty and cancelling a gold dealer's licence under the Gold (Control) Act were invalid where the authorities relied on a demonstrably wrong factual premise and irrelevant considerations. The decision-makers treated the dealer's absence from Bombay and the shop being left with his brother as facilitating concealment of contraband gold, but that conclusion was based on a mistaken reading of the dealer's statement, including an incorrect reference to his return date. The HC held that proceedings with penal consequences must rest on accurate facts and legally relevant material; where the process is coloured by factual error and extraneous considerations, the orders cannot stand. The writ petition succeeded and the cancellation was quashed. en-us Mon, 04 Apr 1988 00:00:00 +0530 Sat, 28 Jan 2012 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73659 Orders imposing penalty and cancelling a gold dealer's licence under the Gold (Control) Act were invalid where the authorities relied on a demonstrably wrong factual premise and irrelevant considerations. The decision-makers treated the dealer's absence from Bombay and the shop being left with his brother as facilitating concealment of contraband gold, but that conclusion was based on a mistaken reading of the dealer's statement, including an incorrect reference to his return date. The HC held that proceedings with penal consequences must rest on accurate facts and legally relevant material; where the process is coloured by factual error and extraneous considerations, the orders cannot stand. The writ petition succeeded and the cancellation was quashed. Case-Laws Central Excise Mon, 04 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73659