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2015 (8) TMI 144 - BOMBAY HIGH COURT

2015 (8) TMI 144 - BOMBAY HIGH COURT - 2015 (325) E.L.T. 711 (Bom.) - Restoration of appeal - dismissal of appeal for non compliance with pre deposit order - Cancellation of EPCG authorisation - Imposition of penalty under section 9(4) and 11(2) - Held that:- during personal hearing, the appellant-petitioner's representative has not informed the Appellate Authority about the correct factual position. The files may have been despatched from Delhi to Mumbai and surely the records must be containin .....

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unsel to that extent - petitioner to deposit a sum of ₹ 2 lakhs in the office of the Additional Director General of Foreign Trade and the amount should be deposited within a period of four weeks - Decided conditionally in favour of assessee. - Writ Petition No. 7109 of 2015 - Dated:- 27-7-2015 - S. C. Dharmadhikari And G. S. Kulkarni, JJ. For the Petitioner : Mr Prakash Shah with Ms Zohra Shaikh and Ms Niyati Hakani For the Respondent : Mr Pradeep S Jetly with Mr Anjane Kumar Singh ORDER P .....

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he Additional Director General of Foreign Trade, Ministry of Commerce and Industry, Government of India and that is in pursuance of a foreign trade policy of 2004-2009. The authorisation enabled, according to the Department, the petitioner to save certain duty amount. However, an order-in-original dated 27th February, 2013, was issued by the Deputy Director General of Foreign Trade cancelling this EPCG authorisation and subsequent documents in pursuance thereof and imposing fiscal penalty of  .....

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on styled as stay application. That was received in the Office of the Director General of Foreign Trade, Udyog Bhavan, New Delhi, on 7th October, 2014, and the acknowledgement copy of which is at page 82 evidences the same. 4. Later on it was conveyed that the appeal would be heard by the Additional Director General of Foreign Trade having his / her office here at Mumbai. That is how the file was made over and at Mumbai the appeal of the petitioner has been dismissed without applying mind to the .....

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on the other hand submits that it was open for the petitioner to have appeared before the Appellate Authority and pointed out that there is a stay application indeed pending. The petitioner was informed by the Department's letter of 1st December, 2014, that they have not paid the penalty amount and, therefore, must remit the same. During the personal hearing, no proof of any payment having been made is produced and, therefore, the appeal is rightly dismissed. 6. After having heard both sides .....

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