TaxTMI 
TaxTMI 
2007 (12) TMI 299
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....py at Annexure-A], an order passed by the appellate authority under the provisions of Section 15 of the Foreign Trade [Development & Regulation Act, 1992, [for short 'the Act'] whereunder the appellate authority has dismissed the appeal. 3. Writ petitioner who figured as appellant in that appeal has preferred this writ petition. The appeal was against an order dated 30-7-2004 [copy at Annexure-E] passed by the Joint Director General of Foreign Trade, imposing penalty of Rs. 14,30,000/- upon M/s. Magosan Exports (P) Ltd., on the premise that this company which had availed of the import licence for importing Heidelbers Cord Offset Printing Machines availing concessional customs duty and which licence had been issued subject to the con....
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....the Joint Director General of Foreign Trade that had been made subject matter of appeal before the Additional Director General of Foreign Trade acting as an appellate authority. 7. The appeal being under Section 15 of the Act which reads as under : "15. Appeal - [1] Any person aggrieved by any decision or order made by the adjudicating authority under this Act may prefer an appeal - (a) where the decision or order has been made by the Director General to the Central Government. (b) where the decision or order has been made by an officer subordinate to the Director General, to the Director General or to any officer superior....
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....vided that an order enhancing or imposing a penalty or redemption charges or confiscating goods of a greater value shall not be made under this section unless the appellant has been given an opportunity of making a representation, and, if he so desires, of being heard in his defence." stipulates twin compliances for maintainability of the appeal, one is that the appeal which should be normally within a period of 45 days from the date of receipt of copy of the order appealed against is allowed to be preferred within an extended time of further 30 days upto which date the appellate authority may condone the delay on being satisfied and not otherwise and also that the order appealed against if is one imposing any penalty, the amount should ....
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....le an appeal for the reason that for realization of the penalty imposed on the importer, namely, M/s. Magosan Exports (P) Ltd., the properties of the writ petitioner was being attached and therefore it became necessary for the writ petitioner to file an appeal to get over the order levying penalty and the appellate authority having not bestowed any attention to this aspect, the order is liable to be set aside. 12. Learned counsel for the petitioner also submits that irrespective of the merits of the order, for realisation of penalty levied on some other company, if the properties of the petitioner is attached or sought to be sold, such action can be questioned by the writ petitioner independent of any other order passed and therefor....
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....nd the dishonest trick employed by the petitioner to escape consequences in law etc. 16. Be that as it may, the penalty imposed is on the importer which had been issued with licence, namely, M/s. Magosan Exports (P) Ltd. The company itself did not prefer any appeal and if at all if the petitioner was part of the company or the Director of the company, consequence under the order imposing penalty in so far as the petitioner is concerned is one of disabling the petitioner-in his personal capacity from obtaining or utilizing any licence. Penalty amount being not against the petitioner in his personal capacity, the petitioner cannot be said to be aggrieved at all by the imposition of the penalty on the company and he cannot maintain an ....
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....efore the order is bad etc. 19. However, Sri. Krishnamoorthy, learned counsel for the petitioner submits that the petitioner has filed a separate Writ Petition in WP No. 25003 of 2005 questioning the legality of attachment order pursuant to the proclamation order issued against the petitioner and that writ petition is still pending consideration. 20. It is not necessary to go into the contentions urged in that writ petition, but in so far as the present writ petition is concerned, I find that there is absolutely no scope for interference in the matter, particularly, the order passed by the appellate authority dismissing the appeal is the inevitable order that has to be passed in terms of Section 15 of the Act. 21. It....