2017 (1) TMI 967

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Petitioners Mr. Pradeep S. Jetly with Mr. Anand Singh Mr. T.N. Tripathi i/b M/s. T.N. Tripathi & Co. for the Respondent ORDER P. C. 1. We have heard Mr. Andhyarujina for the petitioners at some length. We have also perused the impugned orders. 2. The petitioner No.1 claims that it had applied for licence under the Duty Exemption Scheme being a manufacturer exporter under Import-Export ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e. A legal undertaking was also submitted. The petitioners claim that on completion of all this, they were entitled to obtain Export Obligation Discharge Certificate. All the requirements in that behalf were complied with. The necessary proof of the goods having left Indian shores and reached the Port of destination in Vietnam and to an Indian consignee has thus been fulfilled. All that was not br....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n such circumstances how the petitioner No.1 can successfully urge compliance with all the terms and conditions. There is no averment in the Memo of Appeal challenging the order-in-original that the export obligation, though cast on the petitioner, was fulfilled by the respondent No.5. The case of the petitioner being a supporting manufacturer is not borne out by the records. Even when an exparte ....