TaxTMI 
TaxTMI 
2015 (8) TMI 144
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....S Jetly with Mr Anjane Kumar Singh ORDER P. C. 1. This petition under Article 226 of the Constitution of India challenges an order dated 9th / 10th June, 1995, passed by the Additional Director General of Foreign Trade, dismissing the petitioner's appeal for non-payment of penal amount in terms of section 25(1)(b) of the Foreign Trade (Development & Regulation) Act, 1992. 2. The precise su....
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....at the Appellate Authority has erred in dismissing the appeal for want of compliance with the requirement of deposit of penal amount simply because the appellate authority lost sight of the fact that the law enables the petitioner to seek a waiver of the condition of predeposit. 3. Such waiver was expressly sought by filing an application styled as stay application. That was received in the Offic....
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....titioner's appeal without any adjudication on merits, the petitioner is aggrieved and seriously prejudiced and either way. 5. Mr. Jetly on the other hand submits that it was open for the petitioner to have appeared before the Appellate Authority and pointed out that there is a stay application indeed pending. The petitioner was informed by the Department's letter of 1st December, 2014, th....
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....l order was made on the stay application. The stay application having not been taken up but kept as it is, the dismissal of the appeal has caused serious prejudice and we agree with the petitioner's counsel to that extent. 7. However, the petitioner must be blamed for not having brought the correct factual position to the Additional Director General's notice nor seeking any order in terms....