2014 (2) TMI 496

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..... DGFT authorities - Held that:- Development Commissioner has not retrospectively granted any permission for DTA sales to the appellant for the period in question. In the absense of any authorization, we are of the view that the Department is correct in demanding the duty at the full rate on their total clearances done by the appellant to DTA - appellant needs to be put to some condition for hearin .....

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..... .Counsel to impress upon that the appellant had, during the period involved, achieved the cumulative positive NFE and the same is recorded by the Development Commissioner, KSEZ when he passed an order of imposing penalty on the appellant for not getting permission/authorisation for clearances to DTA. He would also submit that there is substantive requirement which has been complied with. 4. Afte .....

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..... t to some condition for hearing and disposing the appeals. 5. Accordingly, we direct the appellant herein to deposit an amount of Rs.1.50 Crores (Rupees One Crore and Fifty Lakhs only) within a period of eight weeks from today and report compliance on 27.01.2013 before Deputy Registrar. Deputy Registrar, on ascertaining such compliance, will place the file before the Bench on 03.02.2014 for pass .....

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