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TMI Blog2014 (1) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... th Mr. Gaurav Sharma, Mr. Varun Dubey and Mr. Gobind Bannerjee, Advs. for UOI JUDGMENT V. K. Jain, J. (Oral) The petitioner - KT Holidays Pvt. Ltd obtained EPCG authorization for duty saved amount of Rs.23,07,800/- (Twenty Three Lac Seven Thousand and Eight Hundred ) for import of two (2) motor cars. Under the condition of the said authorization, the petitioner was required to submit a bank gua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said appeal came to be disposed of vide order dated 22.6.2013. A perusal of the aforesaid order would show that despite repeated opportunities given by the Appellate Authority, there was no appearance on behalf of the petitioner to submit arguments on the appeal filed by it. It was in these circumstances that the Appellate Authority noticing that the petitioner had failed to produce any document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sapra respectively, who were granted immunity from payment of penalty in excess of the said amount. 3. The learned counsel for the petitioner has drawn my attention to Section 11B of the Foreign Trade (Development and Regulation) Act, 1992, which to the extent it is relevant, provides that the settlement of customs dues and interest thereon as ordered by the Settlement Commission as constituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rected that the impugned order dated 27.6.2013 passed by respondent no.3 be kept in abeyance, subject to the petitioner depositing Rs.one lac as cost with Delhi High Court Legal Services Committee within two (2) weeks from today. The receipt of the deposit of the costs shall be submitted by the petitioner before the Appellate Authority. The petitioner shall also appear before the Appellate Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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