2006 (9) TMI 43

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....ign Trade rejecting the appeal for non-fulfilment of export obligation and non-submission of DEEC books (import and export) duly logged by the customs authorities, shipping bills, bank realization certificate in respect of fulfilment of export obligation. 2.By an order dated 3rd June, 2002, Joint Director General of Foreign Trade, Moradabad had imposed a fiscal penalty of Rs. 18,96,636/- on pet....

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....her availed the personal hearing given on 20th March, 2001 nor submitted any proof of fulfilment of export obligation and therefore, the penalty of Rs. 18,96,636/- was imposed by order dated 3rd June, 2002. 4.The provision for appeal under Foreign Trade (Development and Regulation) Act, 1992 categorically contemplates that no appeal shall be entertained unless the amount of penalty or redemptio....

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....ying the Customs duty along with interest. 5.Learned Counsel for petitioners has contended that it was the Consultant who had directly or otherwise made the import against the advance licence and forged the signatures of the petitioners on the relevant documents and had taken the relevant endorsement of the concerned office representing himself to be the agent of the petitioner. The petitioner ....