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Shreeji Industries Ltd. Versus Additional Director General of Foreign Trade

2015 (12) TMI 1001 - GUJARAT HIGH COURT

Fulfillment of export obligation - advance license - petitioner had imported certain consumables without payment of duty with an export obligation of granite tiles - failure to produce such evidence, show cause notice was issued asking the firm to submit the documents showing export obligation fulfillment - Held that:- When the petitioner failed to produce any documents whatsoever of having discharged the export obligation, we see no infirmity in the orders passed by the authorities below. By me .....

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t 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 : Honourable Mr. Justice Akil Kureshi ) 1. Petitioner has challenged the Order-in-original dated 10.2.2010 passed by the Joint Director General of Foreign Trade and the appellate ord .....

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the petitioner failed to produce such evidence, show cause notice was issued asking the firm to submit the documents showing export obligation fulfillment. Since the firm failed to produce any such documents, it was declared as a defaulter. Subsequently, show cause notice was issued under Section 14 of the Foreign Trade (Development & Regulations) Act why action under Section 11(2) should not be taken. Even in response to such show cause notice, no documents were produced discharging export .....

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owards 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 .....

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