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2025 (1) TMI 1384

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..... the Respondent. The Petitioner and/or his authorized representative will appear for hearing with a copy of his representation before Mr. Pradyumna Sahu, Deputy Director General of Foreign Trade, PC-VI Division, Ministry of Commerce and Industry on 21.01.2025 at 3:30 PM - The Petitioner is permitted to produce any additional facts or documents in support of his contentions, at the time of the hearing before the concerned Authority. Conclusion - The proceedings shall be conducted de novo by the Respondent keeping in mind the orders passed by this Court from time to time. Petition disposed off.
HON'BLE MS. JUSTICE TARA VITASTA GANJU For the Petitioner Through: Mr. Ajay Aggarwal, Advocate. For the Respondent Through: Mr. Subhash Ta .....

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..... filed on 21.06.2024, learned Counsel for the Petitioner is at liberty to provide a copy of the same to learned Counsel for the Respondent electronically during the course of the day under acknowledgment. 3. With the consent of the parties, the matter has been taken up for hearing and final disposal today. 4. The present petition has been filed seeking to set aside the impugned orders dated 14.03.2017 and 28.09.1996. The Petitioner claims of be the 100% export-oriented unit established for export of assorted cosmetics to the Union of Soviet Socialist of Republics (USSR). The Petitioner has received a show-cause-notice under Section 4-L for action under Section 4-I of the Imports and Exports (Control) Act, 1947 [hereinafter referred to as .....

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..... to rely upon the order dated 12.08.2022 passed by Customs, Excise & Service Tax Appellate Tribunal, Mumbai [hereinafter referred to as "CESTAT"], more specifically on paragraphs 21 and 46 therein, by which the demand for customs duty was quashed by the CESTAT Tribunal. It is submitted that the matter has attained finality. The relevant extract of order of the CESTAT is below: "21... ii) On scrutiny of the photocopies received from the Development Commissioner it can be seen that the import of consumables valued at Rs. 1,21,73,788/- form part of the invoice no. 5531 dated 1/7/86. The Audit's proposition that the EOU had imported consumables valued at Rs. 1,21,73,788/- in addition to imports valued at Rs. 5,69,00,000/- on the bill of e .....

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..... necessary, that there is a need for more than one hearing, the Petitioner and Respondent may mutually schedule such additional hearings amongst themselves as well; (iv) In the event that there is any requirement for filing of additional documents or clarification, the Respondent shall ensure that these are obtained from the Petitioner expeditiously so as not to delay adjudication. (v) Once the hearing in the matter is concluded, the Respondent shall pass a Speaking Order within a period of 12 weeks from the date of such hearing; (vi) The Speaking Order shall be communicated to the Petitioner under acknowledged postal service and e-mail. (vii) The proceedings shall be conducted de novo by the Respondent keeping in mind the orders pa .....

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