9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (10) TMI 44 - HC - CustomsAppeal - Restortion of - Appeal were dismissed for non-compliance of condition for dispensation of pre-deposit of penalty - Provide sufficient cause to condone delay - Writ petition allowed and appeal restored
Issues: Petition for quashing order-in-appeal due to non-compliance of penalty pre-deposit condition.
Analysis: 1. The petitioner, a partnership firm engaged in offset printing, received orders from UNICEF and obtained an advance license for import. The condition was to export books for a specified value within a set period. 2. UNICEF made a payment, and the petitioner's bank issued a bank realization certificate for the payment received. 3. A show cause notice was issued to the petitioner for non-fulfillment of export obligation, requiring submission of various documents. A penalty of Rs. 15 lakhs was imposed under the Foreign Trade Development and Regulation Act, 1992. 4. An appeal was filed, and the petitioner was directed to submit a bank guarantee of Rs.1 lakh as a condition for dispensation of pre-deposit of penalty amount. 5. Due to non-compliance with the order, the appeal was dismissed. The petitioner later furnished the bank guarantee and explained the delay due to the demise of a partner and illness of another. 6. The court found sufficient cause to condone the delay in furnishing the bank guarantee and allowed the writ petition, reviving and restoring the appeal for further consideration on merits. 7. The respondents were directed to decide the appeal on merits in accordance with the law, and the parties were instructed to appear before the Additional Director General of Foreign Trade for the same. 8. The order was to be sent to the Additional Director General of Foreign Trade, and copies were to be provided to the parties for compliance. This detailed analysis covers the issues raised in the petition, the background of the case, the legal proceedings, and the final judgment delivered by the court, ensuring a comprehensive understanding of the legal aspects involved in the matter.
|
