TMI Blog2008 (1) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... gn Trade to make out a case for sympathetic consideration, insofar as the quantum of penalty is concerned - the interest of justice would be served, if the petitioner is afforded such an opportunity. - The matter is remitted to for a re-consideration of the quantum of penalty that may or may not be imposed on the petitioner, having regard to the circumstances which the petitioner is to establish before the said authority, - 7027 of 2005 (GM-RES), - - - Dated:- 22-1-2008 - Anand Byrareddy, J. Shri G.A. Srikante Gowda, Advocate, for the Petitioner. Shri Syeda Shehnaz, Advocate, for the Respondent. [Order]. - The petition coming on for preliminary hearing ('B' group) is taken up for final disposal, having regard to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner was kidnapped with the involvement of naxalites and was kept in illegal custody, for over a week and it is with the efforts of the Karnataka police that he could be rescued. Because of this and other reasons, the petitioner's business suffered loss and inspite of the petitioner's best efforts, the petitioner's export obligation could not be fulfilled. Accordingly, the petitioner's properties stood attached by the bank, which had advanced the loan towards export credit facilities and ultimately, the entire business was closed, since the petitioner was no longer able to meet the liability including the sales tax liabilities. 3. It is contended that the petitioner had obtained seven advance licences in all, and out of which, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position to meet the several liabilities and obligations, the petitioner has to an extent improved and would seek an opportunity of hearing before the first respondent, insofar as the imposition of penalty to the extent of Rs. 14 lakh is concerned. The counsel for the petitioner would highlight the provisions under the Act which did permit the respondent no. 1 to take into consideration, the circumstance in a given case in proceeding to impose the penalty and that there was a scope for sympathetic view being taken insofar as the petitioner is concerned and therefore, would submit that notwithstanding, the dismissal of the appeal which was on account of the petitioner not being in a position to make the pre-deposit, it would be in fitness of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, having regard to the facts and circumstances and the petitioner being agreeable to deposit the remaining amount of the customs duty which has been made, notwithstanding, that the petitioner had suffered serious losses in his business and was not in a position to meet the various liabilities and has now come forward with the assurance that the petitioner is in a position to meet its liabilities and would seek an opportunity of hearing before the respondent no. 1 to make out a case for sympathetic consideration, insofar as the quantum of penalty is concerned, the interest of justice would be served, if the petitioner is afforded such an opportunity. 7. Accordingly, the writ petition is allowed. Annexures-A and C are quashed. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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