2006 (2) TMI 665 - HC - Customs

Summary

Issues: Interpretation of the impugned order dated 20.7.2005 passed by Addl. Director General of Foreign Trade regarding export obligation fulfillment and penalty waiver.

Analysis:
The judgment dealt with a Writ Petition challenging an order passed by the Addl. Director General of Foreign Trade. The Respondent vehemently opposed the Writ Petition, emphasizing the Petitioner's failure to fulfill export obligations despite multiple opportunities for a personal hearing. The Appellate Authority had granted indulgence to the Petitioner but found no error in its approach. However, in the interest of justice, the Petitioner was given a final opportunity to argue for a waiver of pre-deposit of penalty by depositing a sum of Rs. 1 lakh with the Prime Minister Relief Fund within two weeks. The Petitioner was directed to appear before the Appellate Authority on a specified date without entitlement to any adjournment. The judgment disposed of both the Writ Petition and the pending application, with the order to be provided to both counsels directly.