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TMI Blog2019 (8) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... y - HELD THAT:- The observations and conclusion of the Appellate Authority are factual in nature, wherein the facts found that the Petitioner was thus, Managing Director of the Company, when permission to import goods without payment of duty was granted on the condition of fulfilling of such export obligation. The Company admittedly failed to discharge such obligation. The Petitioner had therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export obligation arising out of the authorization for import of goods without payment of custom duty. The Petitioner was the director of the Company at the relevant time. His Counsel however, submitted that the Petitioner had resigned from the directorship on a letter dated 13th August, 2002 and repeated this position, under a subsequent letter dated 24th August, 2004, the Petitioner was therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 13th February, 2018 passed by the Adjudicating Authority. In view of the above findings and in the interest of natural justice, I in exercise of the powers vested in me under Section 15 of the Foreign Trade (Development and Regulation) Act, 1992, as amended, pass the following order : ORDER Appeal is dismissed and the Order-in-Original dated 9th March, 2018 passed by the Adjudicating Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is a reference to the previous letter dated 13th August, 2002, under which the Petitioner had purportedly resigned as Managing Director of the Company. When we find that the previous letter dated 13th August, 2002 itself was never dispatched even if waiting, close to two years, its reliance on the letter dated 23th August, 2002 would be of no consequence. 3. The observations and conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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