9911796707
TMI Blog2024 (7) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... Capital Goods (EPCG) authorizations - specific case of the petitioner/Company is that they were not served with any show cause notice and no opportunity of personal hearing was also given before passing the impugned order - violation of principles of natural justice - HELD THAT:- As repeatedly held by the Hon'ble Supreme Court of India and this Court in various decisions, the appeal remedy is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 50,00,000/- for non-fulfilment of the export obligation. 2. The petitioner is engaged in the business of manufacture of machined parts for automobile and other engineering industries. The petitioner had obtained two Export Promotion Capital Goods (EPCG) authorizations. The said authorizations were obtained for import of capital goods under concessional duty EPCG scheme and the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsuance of receiving the reply from the petitioner. On 24.08.2021, the respondent passed the impugned order and imposed penalty of Rs. 50,00,000/- on the ground of non-fulfilment of export obligation in respect of the first obtained EPCG authorization. 4. The specific case of the petitioner/Company is that they were not served with any show cause notice and no opportunity of personal hearing was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the Hon'ble Supreme Court of India and this Court in various decisions, the appeal remedy is not a complete for entertaining Writ Petition under Article 226 of the Constitution of India, when there is violation of principles of natural justice. Therefore, the Writ Petition is very much maintainable, since the petitioner was not served with any show cause notice and was not given an oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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