TMI Blog2015 (12) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of production of documents demonstrating export obligation. We may recall even this reaction from the petitioner came long after the period for filing relevant documents before the authorities had lapsed. The firm, in the meantime, was already declared defaulter for being unable to fulfill export obligation. It was only in response to show cause notice issued by the authorities that for the first time, the petitioner took the stand that the documents could not be produced since they were lost - Decided against assessee. - Special Civil Application No. 2550 of 2012 - - - Dated:- 9-12-2015 - Akil Kureshi And Mohinder Pal, JJ. For the Appellant : R C Jani Assosiate, Adv For the Respondent : None ORDER ( Per : Honour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved from the licensing file that the firm has not submitted any of the export documents towards fulfillment of export obligation. They have not submitted any export documents towards fulfillment of export obligation such a Shipping bills, Bank realization certificate. Thus the firm has failed to fulfill the export obligation in toto.The firm has also not furnished the details of imports made by them and therefore, the adjudicating authority has no option but to believe that the notice firm has imported in full and therefore the firm has to pay the customs duty + interest @ 15% towards the imports made by them. 8. Therefore, the undersigned has reasons to believe that the noticee firm has not utilized the license for the purpose for w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... infirmity in the orders passed by the authorities below. By merely stating that the FIR was lodged for lost documents, petitioner cannot substitute the requirement of production of documents demonstrating export obligation. We may recall even this reaction from the petitioner came long after the period for filing relevant documents before the authorities had lapsed. The firm, in the meantime, was already declared defaulter for being unable to fulfill export obligation. It was only in response to show cause notice issued by the authorities that for the first time, the petitioner took the stand that the documents could not be produced since they were lost. Under the circumstances, this petition is dismissed. - - TaxTMI - TMITax - Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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