1999 (5) TMI 579

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....ion of Smuggling Activities Act, 1974 (COFEPOSA), were directed to be forfeited by the order of the Competent Authority, Ahmedabad, dated February 20, 1996, hold ing that the said properties are illegally acquired properties. The only contention of learned counsel for the appellant in this appeal is that the principles of natural justice, namely, audi alterem partem were violated, inasmuch as t....

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....sed on the records. He, however, contended that the question of violation of the principles of natural justice has to be seen with reference to the facts of each individual case. He submitted that the previous Competent Authority Shri Shah gave full hearing to the appellant on June 30, 1995, and that his successor, Shri Mehta, perused the records and gave a reasoned order and that there is no ques....

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....ow the appeal and set aside the impugned order and remand the matter to the Competent Authority to give a hearing to the appellant based on the record. No fresh evidence will be permitted. The appellant or his counsel shall appear before the Competent Authority on July 1, 1999, for argument based on the available record. The Competent Authority is directed to pass the order, based on the arguments....