2015 (2) TMI 217

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....: HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged the appellate order dated 6.1.2014 passed by the Additional Director General of Foreign Trade as at AnnexureJ to the petition. Under such order the appeal of the petitioner came to be dismissed only on the ground of not fulfilling the predeposit requirement contained in section 15 of the Foreign Trade (Development and Regula....

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....A, Ahmedabad. I observe that the Appellant was not submitted proof of depositing penalty amount along with its appeal. In terms of provisions of Section 15 of the Foreign Trade (Development and Regulation) Act, 1992, no such appeal shall be entertained unless the amount of penalty or redemption charges has been deposited by the Appellant." 2. Learned counsel Shri Puj for the petitioner submitte....

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....that in case of an appeal against a decision or order imposing penalty or redemption charges, no such appeal shall be entertained unless the penalty or redemption charges has been deposited by the appellant. Further proviso to said subsection reads "Provided also that, where the Appellate Authority is of opinion that the deposit to be made will cause undue hardship to the appellant, it may, at ....

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.... appellate authority to first decide such an application even if the application was rejected by the appellate authority refusing to waive predeposit requirement or same was waived on some condition, the appellate authority had to give reasonable time to the appellant to either make full predeposit or to fulfill the condition that may have been imposed in such order. In any case, dismissal of the ....