TaxTMI 
TaxTMI 
2010 (10) TMI 472
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....direction in the nature of mandamus directing the opposite party No. 3 to release the original shipping bills (photocopies whereof are Annexure Nos. 3A to 3J to the writ petition) or their duly attested copies for submission of the same by the petitioner to the Assistant Collector, Customs, Air Cargo, New Delhi. (iii) a writ, order or direction in the nature of mandamus commanding the Assistant Collector, Customs, Air Cargo, Indira Gandhi International Airport, New Delhi to release the DEEC books Nos. 007790, 007791 submitted by the petitioner after making endorsement thereon for import and export made by the petitioner's firm, M/s. Salma Arts, for submission of the same before the Joint Director General of Foreign Trade, Kan....
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....vance licence the firm had provided a bank guarantee of Rs. 1,87,596/- to the Joint Chief Controller of Import & Export (now known as Joint Director General of Foreign Trade), Kanpur. 5. Under the aforesaid advance licence the petitioner imported 6500 mtrs. of Silk Georgette of the import value of Rs. 1,43,036/-. Further, the firm has imported 9982 mtrs. of Silk Georgette for the import value of Rs. 2,16,848/-. In this way, as against the advance import licence of 18,180 mtrs. the firm imported only 16482 mtrs. of silk Georgette against the import value of Rs. 3,59,000/-. 6. The petitioner claimed that as against the import material of 16,482 mtrs. the firm exported 16,320.50 mtrs. of the material of the export value of Rs. ....
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....Rs. 17 lakhs against the firm M/s. Salma Arts. 9. Being aggrieved by the said auction notice the present petition has been filed. The petition has been entertained and interim order has been passed and the respondents have been directed to file counter affidavit. 10. Heard Sri N.K. Seth, Senior Advocate, assisted by Sri A.K. Goel, learned counsel for the petitioner, and the Standing Counsel. 11. Learned counsel for the petitioner submitted that the auction notice has been sent at the behest of the U.P. Export Corporation, Kanpur, which is apparent from the auction notice, while the petitioner has nothing to do with the U.P. Export Corporation, Kanpur. The entire shipping bills have been submitted for endorsement with....
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....sel for the respondents submitted that in the counter affidavit it has been stated that inadvertently in the auction notice U.P. Export Corporation, Kanpur, is mentioned, while, the notice has been issued on the information of respondent No. 3 for the realisation of outstanding dues of Rs. 17 lakhs against the partnership firm, M/s. Salma Arts, towards the penalty levied under Section 4-I(i)(a) of the Import and Export (Control) Act, 1947. The penalty has been levied on the ground that M/s. Salma Arts has not adduced any evidence to establish that the goods have been exported in compliance of the terms of the import licence. The penalty order is Annexure '12' to the writ petition. It is not the case of the petitioner that any appeal has bee....
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....ny appeal or not and the same cannot be adjudicated the issue in the writ jurisdiction. 14. The impugned auction notice dated 9-11-2004 reveals that the notice has been issued for the recovery of outstanding dues of Rs. 17 lakhs against the partnership firm, M/s. Salma Arts, in which the petitioner was one of the partners. It is true that in the notice it is mentioned that it has been issued on the information of U.P. Export Corporation Ltd. but in the counter affidavit it has been categorically stated that in the notice, by the Civil Authorities, U.P. Export Corporation Ltd. has been wrongly mentioned instead of the Regional Office, Kanpur, of the Joint Director General of Foreign Trade, Kakadeo, Kanpur, respondent No. 3. We are of....