2007 (5) TMI 530

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....ated 27-9-2006 (Annexure P.9). 2. The petitioner had earlier filed on application dated 5-7-2000 in the office of Joint Director General of Foreign Trade, Ludhiana, for obtaining the DEPB for Rs. 4,54,991/-. They also submitted a copy of the shipping bill No. 002276 showing export of 10237 kgs of Spanners for a FOB value of Rs. 26,19,375/-. The shipping amount was shown to be made on 31-3-2000 and they were issued DEPB @ applicable on that day. The value cap of Rs. 60/- kg. for the purpose of issuance of DEPB on the export of spanners has been imposed by the Government w.e.f. 1-4-2000. The application is alleged to be ante-dated as the cargo receipt register maintained by M/s. Overseas Ware Housing Pvt. Ltd. Ludhiana showed that cargo....

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....eard and eventually on 27-9-2006 they were directed to submit pre-deposit of penalty of Rs. 1,00,000/- within a period of eight weeks from the date of issuance of the order failing which the appeal was to be decided without granting any further opportunity. When the afore-mentioned order was not complied with the appeal was also dismissed on 21-2-2007 by observing as under : "I have gone through the facts of the case available on record and the submission made by the appellant firm. It has been observed from the Order-in-original, which is a very comprehensive order, that the appellants has ante-dated the date of exports to avail undue higher benefit of DEPB. As per the Hon'ble Punjab and Haryana High Court's order dated 1-8-2005, in CWP N....