TMI Blog2013 (3) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 with SCA Nos. 9040-9046 of 2011 - - - Dated:- 12-9-2012 - Akil Kureshi and Harsha Devani, JJ. Shri Paresh M. Dave, for the Petitioner. Shri P.S. Champaneri, for the Respondent. [Judgment per : Akil Kureshi, J. (Common) (Oral)]. - Rule. Learned counsel Shri P.S. Champaneri waived rule for the respondents. Considering the nature of disputes involved, the petitions are taken up for final disposal straightaway. 2. These petitions are directed against separate orders passed in the month of July, 2010 by the Joint Director General of Foreign Trade. We may record facts in brief. 3. The petitioner No. 1 is a company registered under the Companies Act. The petitioner No. 2 is an office bearer. The petitioners are engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fulfillment of Export Obligation against above mentioned license the notice firm declared as defaulter by this office vide defaulter circular/demand notice No. 65/am07, dated 7-4-2006. 4. AND WHEREAS the above action of the Noticee firm contravenes the provision of Paragraph 49 of Import Export Policy Book 1992-97 read with para 109D of Hand Book of Procedure 1992-97 Section 11 of the Foreign Trade (Development Regulation) Act, 1992 read with section 20 of the Foreign Trade (Development and Regulation) Act, 1992. 4. On the basis of the above allegations, the show-cause notice proposed following action against the petitioners :- 5. Now, therefore in exercise of the powers vested in me under Section 13 of the Foreign Trade (Deve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which reads as under :- I, therefore, in exercise of powers as conferred in me under Section 13 of Foreign Trade (Development Regulation) Act, 1992, Order as under :- 9.1 The Recovery/payment of customs duty of Rs. 1148616/- (Rupees eleven lakh forty eight thousand six hundred sixteen only) from/by the noticee Company/Directors jointly and severely. 9.2 The Recovery/payment of interest with effect from 20-9-2000 till the date of payment at the rate of 15% (Interest as on date comes to amount of Rs. 1686577/- (Rupees sixteen lakh eighty six thousand five hundred seventy seven only) from/by the noticee Company/Directors jointly and severely. 9.3 The Recovery/payment of Penalty amount of Rs. 10000/- (Rupees ten thousand only) from/by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther hand, opposed the petitions contending that the show-cause notices were sufficiently clear. In such notices, the authorities had specified that the petitioners had not fulfilled the export obligations and had thereupon breached the conditions of the import licences as also the rules and regulations under which permission to import raw materials was granted. He further relied on the affidavit-in-reply filed by the respondents to contend that in terms of the import license and the regulations framed by the Government of India, Joint DGFT was also empowered to recover customs duty on the premise that the export obligations specified in the import licence were not fulfilled. 12. In the present group of petitions, we confine ourselves onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r attempts to make any export or import in contravention of any provision of this Act or any rules or orders made thereunder or the export and import policy, he shall be liable to a penalty not exceeding one thousand rupees or five times the value of the goods in respect of which any contravention is made or attempted to be made, whichever is more. Section 14 of the Act of 1992 pertains to giving of opportunity to the owner of the goods and provides that no order imposing a penalty or of adjudication of confiscation shall be made unless the owner of the goods or conveyance, or other person concerned, has been given a notice in writing informing him of the grounds on which it is proposed to impose a penalty or to confiscate such goods or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
