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TMI Blog2023 (12) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... has not at all been touched and what has weighed with the authority is that the Revisional and Appellate authority will have to follow the provisions of Section 129-E of the Customs Act, which is in regard to the pre-deposit of 7.5% of the amount demanded. The interest of justice imminently would require that the impugned order passed by the Appellate Authority as confirmed by the Revisional Authority are quashed and set aside and the petitioner be granted an opportunity of its appeal being adjudicated on merits - order passed by the Appellate Authority as confirmed by the impugned order passed by the Revisional Authority is quashed and set aside. The appeal before the Appellate Authority is restored to the file of the Appellate Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed under the Foreign Exchange Management Act, 1999. Since the exporter has not submitted the Negative Statements in the prescribed time limit as per public notice no. 32/2016 dated 02.02.2016 and public notice no. 38/2015-16 dated 03.03.2016, I also imposed penalty of Rs. 100000/- on the exporter under Section 117 of the Customs Act, 1962. 3. The petitioner filed an appeal against the aforesaid Order-in-Original before the Appellate Authority, which came to be rejected by an order dated 27 April, 2018 passed by the Appellate Authority referring to the provisions of Section 129E of the Customs Act, 1962 on the ground that the petitioner has failed to deposit 7.5% of the amount demanded on account of duty drawback and penalty impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed for appeal, I have not gone into the merits of the appeals. 8. The appeal is disposed of accordingly by way of rejection. 4. Being aggrieved by the aforesaid order passed by the Appellate Authority, the petitioner approached the Revenue Authority, namely, Additional Secretary to the Government of India by the revision in question. The petitioner, in such revision, clearly raised a contention that the account of the petitioner was freezed in view of the bad financial position and therefore an appropriate view of the matter is required to be taken applying the principles of natural justice. The Revisional authority has recorded the contention as urged on behalf of the petitioner in paragraph 3(d), (e) and (f) of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f) That the original authority had erred in arriving at the conclusion of non-realization of export proceeds, when the exports proceeds had already been realized, that the matter was not relating to non-realization of export proceeds, but non-submission of Bank Realization Certificate; that the dispute between the Bank and them on account of non-payment of loans taken from the Bank as due to unforeseen exigencies of business and various other factors they could not repay the loans and therefore the bank had not adjusted the received advance payments against export bills from the foreign buyers and hence they could not submit the BRCs in time; that the issues with the bank have now been resolved, the Bank has started releasing the Bank Reali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s his contention that the petitioner ought not to get into on more technical ground of pre-deposit, which no more exists. 7. On the other hand, Mr. Sharma, learned counsel for respondent nos. 2 to 4 submits that an amount, which is deposited post the impugned order, ought not to be taken into consideration. It is his submission that the order passed by the Appellate Authority as also the Revisional Authority would not require any interference. 8. Having heard the learned counsel for the parties and having perused the record as also the impugned order, in our opinion, the view taken by the Additional Secretary to the Government of India is too technical to say least. The petitioner has urged specific ground in regard to financial diffi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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