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2016 (11) TMI 469 - HC - CustomsAdvance licence - Duty Exemption Scheme - DEEC - invocation of Section 11(2) of FTDR Act, 1992 - Held that: - We do not find any substance even in the contention that the show cause notices being silent about the proposed levy of penalty, it is not open to the respondents to invoke Section 11(2) of FTDR Act, 1992. On a perusal of the show cause notices, we found that the petitioner was put on notice that it failed to submit the documents to prove the fulfilment of export obligation. It is also relevant to note that the show cause notice dated 01.12.2009 was in fact issued under Section 14 of the FTDR Act proposing to take action under Section 11(2) for non-fulfilment of export obligation against the advance licence dated 22.12.1999. Hence, the allegation that the show cause notices were silent about the action proposed has no factual basis. - The contention that the Directors of the appellant company should not have been made liable also deserves no consideration since none of the Directors approached this Court. Appeal dismissed - decided against appellant.
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