TaxTMI 
TaxTMI 
2006 (7) TMI 79
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....or import of ball pen tips, writing ink and polyethylene moulding power etc. with a condition to export 15 lac pieces of plastic body ball pens and parts thereof including refills for FOB value of US $ 2,32,000 to Singapore. On non-fulfilling the export obligation, the adjudicating authority imposed a penalty of Rs. 2.00 crore on the petitioner. 5.On an appeal filed by the petitioner, the appellate committee remanded the matter to the Additional Director General of Foreign Trade for giving a fresh hearing and also directed the petitioner to deposit 10 per cent of the penalty amount by cash or by furnishing a bank guarantee. Against the order directing the petitioner firm to deposit 10 per cent of the penalty amount, a writ petition was fi....
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.... Hyderabad House near India Gate and for security reasons the entire area inclusive of office of the respondents was cordoned off. Consequently, the petitioner received another communication dated 18th April, 2006 fixing the hearing for 18th May, 2006 at 10.30 AM in Room No. 141, Udyog Bhawan, New Delhi for hearing the petitioner on the question of pre-deposit and categorically stipulating that no further hearing will be given for that purpose. 9.The petitioner's counsel contended that on receiving the letter dated 18th April, 2006, he got another brief for 16th May, 2006 at Chennai as the petitioner's case was directed to be listed on 18th May, 2006. Subsequently, another communication dated 1st May, 2006 was received from the responden....
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....it of furnishing bank guarantee of Rs. 30 lac, the petitioner has impugned the order contending that the respondents have violated the principles of natural justice and their order is liable to be set aside and the petitioner is entitled for hearing before the respondents impose any condition of pre-deposit in the facts and circumstances. 11.The petitioner has impugned the order directing the petitioner to furnish the bank guarantee of Rs. 30 lacs without giving a hearing to the petitioner contending, inter alia, that the matter was listed on 18th May, 2006 which was preponed to 16th May, 2006 which was not suitable as the Counsel for the petitioner had already accepted a brief at Chennai for that day and, therefore, a request had been mad....
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....ac is justifiable or not, the respondents will give hearing to the petitioner on the question of waiver of pre-deposit of any amount or furnishing of bank guarantee before deciding the appeal. 13.Learned Counsel for respondent also relied on (2000) 9 SCC 399, Alpha Detergents Pvt. Ltd. v. Commissioner of Central Excise and Anr. to justify imposition of any amount and seeking furnishing of bank guarantee. In totality of facts and circumstances between the parties and admitted facts, it is not disputed that the appellate committee examined the question of waiver of pre-deposit of penalty amount without hearing the petitioner and directed the petitioner to furnish a bank guarantee of Rs. 30.00 and at the same time also allowed petitioner to a....
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....ners before directing him to make a pre-deposit or to furnish a bank guarantee. Considering the facts, therefore, it will be reasonable to allow the petitioner a hearing before petitioner can be asked to give a bank guarantee of Rs. 30.00 lac as has been sought by the respondents. 16.Today, learned Counsel for the respondents also stated on instructions that the second appellate authority will give a hearing to the petitioner on his application for waiver of pre-deposit before hearing the appeal of the petitioner and before demanding petitioner to furnish a bank guarantee for Rs. 30 lacs. Therefore for the reasons stated hereinabove, the writ petition is allowed to the extent that the communications dated 26th May, 2006 and 26th June, 200....