TaxTMI 
TaxTMI 
2015 (12) TMI 1001
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....ourable Mr. Justice Akil Kureshi ) 1. Petitioner has challenged the Order-in-original dated 10.2.2010 passed by the Joint Director General of Foreign Trade and the appellate order dated 8th December, 2011. 2. Brief facts are that the petitioner had imported certain consumables without payment of duty with an export obligation of granite tiles for an FOB value of Rs. 13,13,928/-. One of the condi....
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....ities. However, it was conveyed that the documents were lost and therefore, FIR was lodged at Abu Road Police Station for such purpose. 3. The adjudicating authority, however, by impugned order, proceeded to impose penalty of Rs. 1313400/- making following observations. "7. It is observed from the licensing file that the firm has not submitted any of the export documents towards fulfillment of ....
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.... excess imports made by them. Moreover, the noticee firm has not submitted any evidence of exact amount of duty benefits obtained by them and therefore, the adjudicating authority is constrained to decide the penal amount on the basis of CIF value of the license. In my view, the appropriate amount of penalty in this case will be four times the cif value of the license and therefore the noticee fir....
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....titioner failed to produce any documents whatsoever of having discharged the export obligation, we see no infirmity in the orders passed by the authorities below. By merely stating that the FIR was lodged for lost documents, petitioner cannot substitute the requirement of production of documents demonstrating export obligation. We may recall even this reaction from the petitioner came long after t....