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M/s. Amalgamated Drugs & Pharmaceuticals Pvt. Ltd. & Another Versus Union of India & Others

2016 (9) TMI 28 - CALCUTTA HIGH COURT

Waiver of pre-deposit – 10% of penalty amount directed to be deposited or to furnish 100% bank guarantee of penalty amount – discretion of appellant authority to dispense with pre-deposit unconditionally or subject to some conditions – inability show .....

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y. The discretion that has been exercised by the appellate authority is neither arbitrary nor capricious and, therefore, no interference warranted - Petitioner to make pre-deposit failing which the appeal shall stand dismissed – petition dismissed – .....

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ed 18th February, 2015 passed by the Joint Director General of Foreign Trade, Kolkata under section 13 read with section 11 of the Foreign Trade (Development & Regulation) Act, 1992 imposing a penalty of ₹ 20,00,000/-, the petitioners prese .....

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d 20th June, 2016, advising the petitioners to deposit 10% of pre-deposit of penalty amount or 100% bank guarantee of the penalty amount within seven days from that date. Such order has been communicated to the petitioners by the Foreign Trade Develo .....

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te for the respondents. The same has been shown to Mr. Soumyajit Dasgupta, learned advocate for the petitioners. Mr. Dasgupta has contended, relying on the Division Bench decision of the Bombay High Court reported in 1999 (111) E.L.T. 351 (Bom.) (Vel .....

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section 15(1) of the Act read as follows: "Provided further that in case of an appeal against a decision or order imposing a penalty or redemption charges, no such appeal shall be entertained unless the amount of the penalty or redemption charge .....

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subject to such conditions as it may impose." It would appear from the above that the appellate authority may at its discretion dispense with pre-deposit either unconditionally or subject to such conditions, as may be imposed. Perusal of the or .....

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e penalty amount of ₹ 20,00,000/- and that failure on their part to make such pre-deposit would result in a meritorious appeal being thrown out at the threshold. The appellate order records consideration of the petitioners' plea and the app .....

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