TMI Blog2008 (8) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates, for the Petitioner. Ms. Naveender P.K. Singh, C.G.C., for the Respondent. [Order per: Hemant Gupta, J.]. - The challenge in the present writ petition is to the order dated 10-1-2008, Annexure P-13, passed by the Director General of Foreign Trade setting aside the order dated 4-5-2006 passed by the Additional Director General of Foreign Trade whereby it was ordered to recover the Duty Entitlement Passbook Scheme (for short "DEPB") benefit along with interest; suspension of licence for a period of six months; and imposing penalty equivalent to 50% of the Free On Board (for short "FOB") value of export. 2. The facts leading to the said order are that the petitioner exported goods through Dry Port, Ludhiana. The said goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kshaft for high speed Compressor entitling DEPB @ 14%. After considering the reply filed, DEPBs were cancelled vide order dated 17-9-2001. An appeal was filed against the said order before the Additional Director General of Foreign Trade The impugned order was set aside and the case was remanded to the Adjudicating Authority. After remand, the Adjudicating Authority passed an order dated 20-7-2004, Annexure P.6, finding that the export of Crank Shaft is specifically covered under Serial No. 289 of DEPB Rate List which provides for 14% duty credit as against 22% obtained by the petitioner by describing goods exempted as Timing Shaft. The Adjudicating Authority not only cancelled DEPBs but also passed an order to recover the amount of Rs. 34, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that revisional jurisdiction could be exercised only in respect of an order imposing a penalty or redemption charges or adjudicating confiscation, therefore, the order of cancellation of a licence cannot be made subject matter of revisional jurisdiction. The learned counsel further argued that revisional jurisdiction could not have been exercised under Section 16 of the Act as the order sought to be revised was passed by the Appellate Authority, whereas revisional jurisdiction could be exercised only in respect of an order passed by the Adjudicating Authority. It is further contended that, in any case, no order imposing penalty could be passed against the petitioner by the Revisional Authority when appeal against the order dated 14-6-2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any rules or orders made thereunder or the export and import policy has been, is being, or is attempted to be, made, the goods together with any package, covering or receptacle and any conveyance shall, subject to such requirements and conditions as may be prescribed, be liable to confiscation by the Adjudicating Authority. (6) The goods or the conveyance confiscated under sub-section (5) may be released by the Adjudicating Authority, in such manner and subject to such conditions as may be prescribed, on payment by the person concerned of the redemption charges equivalent to the market value of the goods or conveyance, as the case may be" "13. Adjudicating Authority :- Any penalty may be imposed or any confiscation may be adjudged u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any decision or order made by any officer subordinate to him, may on its or his own motion or otherwise. Such jurisdiction is in respect of any proceedings in which a decision or an order imposing a penalty or redemption charges or adjudicating confiscation has been made. In the present case, the initial order passed by the Adjudicating Authority was to the effect that the petitioner had obtained DEPBs on the basis of forged shipping bills to which the petitioner was not entitled to, therefore, such DEPBs were cancelled, in appeal, learned Appellate Authority has passed an order of restoring DEPBs at the rate of 14% as against 22% claimed by the petitioner. Now it needs to be examined whether the order passed by the learned Appellate Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Director General of Foreign Trade, who has passed the order-in-appeal, is subordinate to the Director General. The revisional jurisdiction has been exercised after the decision of the appeal. The bar under Section 16 of the, Act to exercise the revisional jurisdiction is only "when no appeal has been preferred". It does not include the appeal which has been decided. The language of the section is indicative of the fact that revisional jurisdiction cannot be exercised when the appeal is pending. Once the appeal is decided then in terms of first part of Section 16 of the Act, the Director General could call for and examine the records of any proceedings in respect of any decision or order made by any officer subordinate to him. Since th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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