9911796707
TMI Blog1999 (10) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... order No. ADJ/163/B/DD/RAJ of 1996 dated 30-10-1996 (despatched on 11-12-1996) under which a penalty of Rs. 90,000 has been imposed on the appellant for contravention of section 18(2) of the Foreign Exchange Regulation Act, 1973 for non-realisation of exports to the extent of pound sterling 12,349. 2. The appellant has also filed a petition for waiver of pre-deposit. 3. It is seen from the record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date 30-8-1996 is inadvertently mentioned. A photocopy of the order filed by the appellant bears the date of 30-10-1996 and the date of despatch on 11-12-1996. Dr. Shamsuddin did not dispute these dates as mentioned in the copy of the order filed by the appellant. However, he vehemently argued that the application for condonation of delay is not maintainable as it was not filed together with the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Madhu M. Patel in support of the waiver application submitted that the appellant has not contravened the provisions of section 18(2) as alleged for the reason that the goods in question were not at all delivered to the foreign buyer as the same has been destroyed by Government authorities due to the ban on import of that item in that country. He submitted that the appellant could not produce the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made by the parties. It cannot be disputed that there would be no contravention of section18(2) if there is no evidence of the receipt of the goods by the foreign buyer. It is seen from a perusal of the impugned order that the learned Adjudicating Officer has not considered the evidence that was conveyed by the appellant under his letter of 28-6-1996. It would appear from the referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence once again before the learned Adjudicating Officer. The learned Adjudicating Officer shall consider all the evidence and if he comes to the conclusion that the goods had not been delivered to the foreign buyers he shall discharge the notice and close the case. On the other hand if he comes to the conclusion that the goods had been delivered and export outstandings has not been realised, he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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