Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (2) TMI 495

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .P.No.24834 of 2015 And M.P.Nos. 1 and 2 of 2015 - -
Customs
Honourable Dr.Justice Anita Sumanth For the Petitioners : Mr.R.M.D.Nazarullah For the Respondents : Mr.Venkataswamy Babu SCGPC ORDER Heard Mr.R.M.D.Nazarullah, learned counsel for the petitioner and Mr.Venkataswamy Babu, learned SCGPC for the respondents. 2. The petitioner was engaged in the business of manufacturing and expor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Foreign Trade (Development and Regulation) Act, 1992 for the reason that the export obligations had not been satisfied by it within the time stipulated under the Scheme. 5. The petitioner responded pointing out that it had not utilized the licence despite which an order came to be passed on 30.03.2005 to the effect that it was liable for customs duty with penal interest at the rate of 15% for f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ZJDGFT, Chennai - 6. Consequent upon the Adjudication Order No. 11/48/07-08/ECA.1 dated 12-09-2007 passed by the Office of the DGFT, New Delhi on the above EPCG Licence, we have been directed by the Foreign Trade Development Office, Office of ZJDGFT, Chennai, vide his aforesaid letter (copy enclosed), to pay the Customs Duty on the said EPCG Licence to the Customs Authorities and to produce the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... outstanding demand, the officer has passed a second order in original on 06.02.2013. There was absolutely no necessity for the aforesaid order to have been passed as the same cause of action had been addressed vide orders dated 30.03.2005 and 11.09.2007. 10. Be that as it may, the petitioner challenged the order in first appeal leading to the passing of the impugned order dated 31.03.2015 by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates