Home Case Index All Cases FEMA FEMA + HC FEMA - 2011 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 1146 - HC - FEMANon fulfillment of export obligation under EPCG Licence - penalty - as per petitioner there is a clear violation of principles of natural justice as order imposing penalty has been passed without hearing the petitioner on merits - Held that:- Since the order of the second respondent, which resulted in passing of the impugned recovery proceedings by the third respondent Tahsildar, was not communicated, as per law, the petitioner had no knowledge of the proceedings of the second respondent and thereby his valuable rights has been affected. Non-service of the original order of adjudication, imposing penalty ex parte, is good enough reason to set aside the impugned proceedings of the third respondent Tahsildar, as the order adverse to the petitioner has been passed by the second respondent without proper service as contemplated by law. The order for recovery is causing great prejudice due to infraction of law The third respondent’s proceeding to recover the penalty amount from the petitioner will, therefore, be arbitrary and prejudicial to the petitioner only on account of violation of principles of natural justice. In such view of the matter, the petitioner on receipt of a copy of this order is permitted to file an appeal within the prescribed time limit. In favour of assessee.
|