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2017 (1) TMI 967 - BOMBAY HIGH COURT

2017 (1) TMI 967 - BOMBAY HIGH COURT - TMI - 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 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 es .....

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have heard Mr. Andhyarujina for the petitioners 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, third party exports. After relying on Chapter VII of the Import Export Policy 1992-1997, it is submitted that on 21st September, 1994, the petitioner applied for Value based Advance Licence for duty free i .....

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s per the provision of the Advance Licensing 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 the goods having left Indian shores and reached the Port of destination in Vietnam and to an Indian consignee has thus been fulfilled. All that was not brought on record was a credit of the sale proceeds .....

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. Then again in paragraph 9, it is stated that 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 can successfully urge compliance with all the terms and conditions. There is no averment in the Memo of Appeal challenging the order-in-original that the export obligation, though cast on the petitioner, wa .....

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