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2016 (11) TMI 620

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..... icer of the rank of Addl. Commissioner of Customs, no prejudice would be caused since the enquiry even otherwise is directed to be held as per the observations made by the learned single judge in the impugned order. Hence, we direct the Chief Commissioner of Customs, Bengaluru, to look into the matter and assign the work of holding of enquiry to any other officer of the rank of Addl. Commissioner .....

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..... We have heard Mr. B.A. Belliappa, learned counsel for appellant and Mr. Basavaraj Pujar S., learned Central Government Counsel, appearing for respondent No.1 as well as Mr. Jeevan J. Neeralgi, learned counsel appearing for respondent Nos.2 to 4. 3. Learned counsel appearing for the appellant, after arguing the matter for sometime, submitted that there are serious allegations against the Addl. .....

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..... fficer of the rank of Addl. Commissioner of Customs, he would co-operate with the enquiry and shall not make any baseless allegation. 6. In view of the above, we find that in order to instill confidence in the enquiry, if the work is entrusted to any other officer of the rank of Addl. Commissioner of Customs, no prejudice would be caused since the enquiry even otherwise is directed to be held a .....

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..... ation of the officer shall be completed by the Chief Commissioner of Customs within a period of two weeks from the date of receipt of the certified copy of this order. 9. Order of the learned single Judge shall stand modified accordingly. 10. Appeal disposed off accordingly. 11. I.A.1/16 would not survive for consideration, as the main appeal itself is disposed off. - - TaxTMI - TMITa .....

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