2007 (2) TMI 32

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.... appellant herein against the order dated 17th November, 2005 passed by the Additional Director General of Foreign Trade rejecting the appeal of the appellant for non-fulfillment of export obligation and non-submission of DEEC books (import and export) duly logged by the customs authorities. 2. The appellants were granted licence on 24th May, 1996 for import of 19.88 metric tonnes of brass scra....

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....r dated 3rd June, 2002 was passed by the Joint Director General of Foreign Trade, Moradabad imposing on the appellant a fiscal penalty of Rs.18,96,636/- for their failure to submit relevant documents as per conditions of licence. The appellants were found to be guilty of violation of the conditions of licence under Section 11 of Foreign Trade (Development and Regulations) Act, 1992. 4. An appea....

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....ity, the counsel for the appellant admitted before the appellate authority that no exports had been made and the appellant was in process of paying customs duty along with interest. The stand taken before the learned Single Judge was that a consultant of Mr. K.K. Gupta directly or otherwise had made the import against the advance licence and had forged the signatures of the appellants on the relev....