9911796707
TMI Blog2023 (2) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... nsure compliance with the appellate order - HELD THAT:- Instead of simply informing the petitioner as to the quantum of outstanding demand, the officer has passed a second order in original on 06.02.2013. There was absolutely no necessity for the aforesaid order to have been passed as the same cause of action had been addressed vide orders dated 30.03.2005 and 11.09.2007. Be that as it may, the petitioner challenged the order in first appeal leading to the passing of the impugned order dated 31.03.2015 by the first appellate authority. Quite apart from being an aberration in procedure, all that the respondents needed to have done was to convey the quantification of duty and penalty to the petitioner and ensure its compliance. In fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obligation to be fulfilled within a period of five years from date of issue of the licence. The petitioner, however, found that it did not need the licence as it had procured the capital goods indigenously, according to it. 4. Proceedings came to be initiated under show-cause notice dated 06.04.2004 calling upon the petitioner to show cause why action not be initiated under the provisions of the Foreign Trade (Development and Regulation) Act, 1992 for the reason that the export obligations had not been satisfied by it within the time stipulated under the Scheme. 5. The petitioner responded pointing out that it had not utilized the licence despite which an order came to be passed on 30.03.2005 to the effect that it was liable for custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom you immediately. Thanking you, Yours faithfully, Sd/- With this, the chapter relating to EPCG licence, non-utilization and consequent demand, attains finality. 8. On 23.1.2008, a reminder to the petitioner was issued by the Foreign Trade Development Officer, of the pending demand. In response, the petitioner on 15.02.2008 sought the exact quantum of amount to be paid, to ensure compliance with the appellate order. 9. Here is where the flaw leading to the present litigation has transpired. Instead of simply informing the petitioner as to the quantum of outstanding demand, the officer has passed a second order in original on 06.02.2013. There was absolutely no necessity for the aforesaid order to have been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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