9911796707
TMI Blog2004 (11) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Sunil Verma, and A.K. Wadhera also remained present. 2. The ld. Advocate while submitting the facts of the case, stated that the applicant was granted Advance Licence No. 0610003753, dated 25-6-2002 by the Jt. DGFT, Kanpur. The applicant under the said licence, had imported floacking fabrics under 2 Bills of Entry at Port of Nhava Sheva. The applicant could not fulfil the export obligation as envisaged in that licence. He further submitted that the applicant is engaged in international trade besides domestic trading. The main applicant has received a notice from the DGFT dated 25-8-2004 after applicant paid the entire duty to Revenue which was foregone at the time of importation which reads as below : - With reference to your letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als Ltd. He requested for a week s time to know the decision of the Hon ble Supreme Court in the said SLP. 7. The ld. Advocate of the applicant submitted that the SLP was filed by the Revenue after a gap of around 9 months, the Hon ble Supreme Court has to first condone the late filing of SLP. He objected to the grant of a week s time requested by the Revenue. The judgment of the Hon ble Gujarat High Court is the law prevalent today. He requested that the case may be admitted. 8. The Revenue further submitted that the notice issued by DGFT reproduced above, does not demand any duty and therefore, it is not a case covered by the order of Hon ble High Court of Gujarat. 9. The Commission has gone through the case records and the record o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of the Advance Licence which would be possible only after the applicant satisfies the Jt. DGFT that the appropriate amount of customs duty and interest thereon has been paid by the applicant. To determine the question of cancellation of the Advance licence, payment of appropriate amount of customs duty and interest thereon would be the subject of proceeding before the Jt. DGFT. Thus, the Jt. DGFT will also have to go into the levy, assessment, collection of customs duty and interest thereon before cancelling the Advance licence whose conditions were breached by the applicant. In view of our comprehension of the Jt. DGFT s notice dated 25-8-2004, we have no hesitation in holding that the notice dated 25-8-2004 issued by the Jt. DGFT g ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
