2010 (8) TMI 418

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..... sional Authority either to accept or reject the submission made by the petitioner for the reasons recorded. The non-consideration of the submission by the Revisional Authority, by itself can be a ground to set aside the impugned order. Non consideration of the contention demonstrates not only non-application of mind but omission to consider relevant submission, which results in miscarriage of just .....

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..... of leaving rest of the currencies absolutely confiscated as ordered by the original authority vide its order dated 12th September, 1996. 3. Mr. Kantawalla, learned Counsel for the petitioner raised a sole contention that the Revisional Authority under the impugned order failed to consider a specific contention raised by the petitioner based on the various judgments of the Appellate Authority as .....

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..... s and having independently examined the impugned order, we could not find any consideration of the contention raised by the petitioner. It is not in dispute that the petitioner had raised a specific contention as pointed out by Mr. Kantawalla before the Revisional Authority. It is needless to mention that it was obligatory on the part of the Revisional Authority to consider the submission made by .....

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