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2017 (1) TMI 967

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..... ed after sufficient opportunities of personal hearing being extended, but not availed of in appeal, the petitioners did not come forward with the above case - The order passed is based on non-compliance and that has been established and proved. It is not for the authorities to go on waiting for the petitioners to produce the relevant proof - petition dismissed - decided against petitioner. - Writ .....

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..... for Value based Advance Licence for duty free import of the inputs. The licence specified the quantity and FOB value of the export goods which are required to be fulfilled by the licence holder. The petitioner claims that on 7th November, 1994, this Value based Advance Licence was granted with an obligation to export PVC leather cloth having coating weight 500 gms per square meter and of the FOB .....

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..... We are unable to agree with Mr. Andhyarujina because in paragraph 8 of the writ petition the petitioners state that the petitioner No.1 were supporting manufacturer of respondent No.5 to whom they had supplied and cleared the goods which were finally exported by sea to Vietnam. However, the clearance has been effected from the petitioners' premises. Then again in paragraph 9, it is stated that .....

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..... umstances and because of the contradictory claims that eventually the authorities insisted on production of a certificate from the banker evidencing credit of the sale proceeds in the account of respondent No.5. However, that also was not produced by the petitioners. Once there were no supporting evidences produced while the order-in-original was passed or the order in appeal, then, we cannot allo .....

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