9911796707
TMI Blog2024 (4) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority (RA) within 15 days - importer neither appeared for personal hearing nor replied to the show cause notice. HELD THAT:- The respondent decided to proceed ex-parte on the basis that the importer had neither appeared for personal hearing nor replied to the show cause notice. As indicated earlier, the reply of the petitioner to the show cause notice along with the acknowledgement is on record. Even proceeding on the assumption that such reply was not received by the respondent for any reason, the impugned order becomes unsustainable in the face of such reply and the contents thereof. It should also be recognized that that the petitioner has placed on record not only Notification No.38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said notification contained an exemption in respect of imports under letters of credit submitted prior to the date of the notification subject to conditions. The petitioner had applied for registration of the transaction on 18.02.2016 and such registration was effected on 02.03.2016. 3. In the above facts and circumstances, a show cause notice was issued to the petitioner on 06.08.2021. Such show cause notice is said to have been replied to on 11.09.2021. The impugned order was issued thereafter on 28.02.2022. 4. Learned counsel for the petitioner invited my attention to Notification No.38 and submitted that paragraph 2 thereof exempts imports under letters of credit submitted before the date of notification subject to paragraph 1.05(b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y requires that the irrevocable commercial letter of credit should be registered with the jurisdictional Regional Authority (RA) within 15 days from the date of the notification. Since the petitioner did not comply with this requirement, she submits that the impugned order contains no infirmity. 6. The petitioner has placed on record the reply dated 11.09.2021 and the purported acknowledgement of receipt thereof at page 55 of the typed set of papers. In the reply, the petitioner has referred to Notification No.38 and to the registration of the relevant letter of credit with the Director General of Foreign Trade (DGFT). Turning to the impugned order, it is recorded as under in paragraph 7 thereof: 7. An opportunity of Personal Hearing was gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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