2009 (6) TMI 614

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....1 inter alia carries on business of rendering maritime transport services as defined in appendix 36 of the Foreign Trade Policy for the years 2004 to 2009. 3. Pursuant to the foreign trade policy for the years 2004 to 2009, the respondent No. 1 introduced a scheme of duty free credit entitlement of 10% service charges realised in foreign exchange. 4. Pursuant to an application made by the petitioner No. 1, the petitioner No. 1 was granted duty credit entitlement in the form of licence No. 2310000887 dated 24th November 2004 for a credit amount of Rs. 22,36,041/-. 5. It is contended that in calculating the duty credit entitlement the petitioner No. 1 has not only taken into consideration the foreign inward remittan....

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.... payment. 9. Aggrieved by the aforesaid order the petitioners preferred an appeal under Section 15 of the Foreign Trade (Development & Regulation) Act, 1992 and also filed an application under the third proviso of Section 15 of the said Act of 1992 for dispensation of pre-deposit of penalty imposed on them. 10. Aggrieved by an order dated 28th August 2006 directing pre-deposit of the entire penalty the petitioner filed a writ application in this Court. 11. The Court issued directions for affidavits and passed an interim order restraining the respondent No. 3 from dismissing the appeal on the ground of non-deposit of penalty. The aforesaid interim order, which was initially till three weeks after the puja vacation,....

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....r it is submitted that the Appellate Authority i.e. Additional Director General of Foreign Trade remitted the case back to the Joint Director General of Foreign Trade, Kolkata for the limited purpose of summoning the concerned representative of M/s. Nirupam Associates, Chartered Accountants. 17. It is submitted that the order in appeal before the appellate authority was passed by the Joint Director General of Foreign Trade, Kolkata. The case was remitted back to the said Joint Director General of Foreign Trade, Kolkata. The appeal is still pending. There could be no question of any hearing or of any cross-examination before the Deputy Director of Foreign Trade, Cuttack. 18. It is difficult to appreciate how any notice coul....