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Shri Arvind Wadilal Mohtasha & Another Versus Addl. Director General of Foreign Trade & Others

2017 (1) TMI 967 - BOMBAY HIGH COURT

Advance Licence Scheme - imposition of penalty - noncompliance with the export obligation - Held that: - The case of the petitioner being a supporting manufacturer is not borne out by the records. Even when an exparte order was passed after sufficien .....

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rities to go on waiting for the petitioners to produce the relevant proof - petition dismissed - decided against petitioner. - Writ Petition No. 2534 of 2015 - Dated:- 9-1-2017 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Zal Andhyarujina wit .....

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ers at some length. We have also perused the impugned orders. 2. The petitioner No.1 claims that it had applied for licence under the Duty Exemption Scheme being a manufacturer exporter under Import-Export Code No. and specific Export Order, namely, .....

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e 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 havin .....

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Scheme. A legal undertaking was also submitted. The petitioners claim that on completion of all this, they were entitled to obtain Export Obligation Discharge Certificate. All the requirements in that behalf were complied with. The necessary proof of .....

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on-compliance, a strict view was unwarranted. Therefore, there was no occasion to impose penalty. 4. 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 supporti .....

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t it is the respondent No.5 who had exported the goods. Relying upon this act, the petitioner No.1 claims that it fulfilled the export obligation pursuant to the Advance Licence condition. We do not see in such circumstances how the petitioner No.1 c .....

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of the petitioner being a supporting manufacturer is not borne out by the records. Even when an exparte order was passed after sufficient opportunities of personal hearing being extended, but not availed of in appeal, the petitioners did not come for .....

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