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TMI Blog2015 (1) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the foreign suppliers and imported 94.025 MTs of Tin Plates from Brazil. The imported goods were cleared from the Customs on or about 25th March, 1995 on payment of duty. The documents of import were sent by the foreign suppliers through bank and the same were released to the Petitioner by the Bank on acknowledgement of Letter of Credit issued by the State Bank of Hyderabad in 1995 itself. A show cause notice was issued to the Petitioner by the Respondent alleging that the foreign exchange allocated against the said license having not been utilized why adjudication proceedings under Section 51 of Foreign Exchange Regulation Act, 1973 (in short "FERA") read with Section 8 (3) and (4) of Foreign Exchange Management Act, 1999 (in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Minerais De Goa Pvt. Ltd. vs. Union of India and others, W.P. (C) No.7736/2009 decided on 28th July, 2009 seeks to draw a distinction between a power of procedural review and a review on merits and contends that the power of procedural review is an inherent power and need not be specifically conferred by a statute. To ascertain whether it was a procedural review sought or a review on merit it would be necessary to consider the order dated 23rd May, 2008 review of which was sought by the Petitioner. Vide order dated 23rd May, 2008 when the appeal filed by the Petitioner and the application seeking withdrawal of the direction dated 12th February, 2004 of pre-deposit of penalty amount came up for hearing and the counsel for the Petitioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case where the appellant has utterly failed to comply the pre-deposit order. Today the appellant is neither present nor represented where having no option I proceed to decide this appeal on the basis of material available on record because this a very old appeal of the year 2003. The appellant has not complied the order in the name of review application. He is not even present today to press this application. However, conceding availability of review powers being procedural it is difficult to find out grounds for review in this case which can be summarized as under: (a) error apparent on the face of the records, (b) availability of fresh evidence having a substantial bearing which was not available earlier despite due diligence. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntil dispensation is granted under Second proviso to Section 52 (2) on the application of the appellants after getting satisfied about the prima facie good case and undue hardship of the appellants. In the instant case, the appellate has not taken care to comply the judicial order despite sufficient indulgence shown by this Tribunal by granting 50% dispensation in favour of the appellant which shows lack of bonafide on the part of the appellant. The order was passed long back on 12.02.04 where the appellant has shown total defiance towards judicial order where equity does not lie in his favour. Looking towards this situation this appeal is liable to be dismissed. An order is passed accordingly. Record of this appeal may be consigned to Reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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