2016 (8) TMI 1314

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....stration. 2. The petitioner received two orders from a company in Pune, for the supply of certain chemicals. The company, which issued the purchase orders, is said to be a manufacturer and exporter, holding an Advance Authorization, for duty free import of inputs. 3. After placing the purchase orders upon the petitioner, the ordering company applied for invalidation of their own Advance Authorization, to enable the petitioner to apply for Advance Intermediate Authorization. They were granted by the Regional Joint Director General of Foreign Trade. 4. Based upon the said order, the petitioner applied for Advance Intermediate Authorization to the Joint Director of Foreign Trade for the import of inputs required for the....

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....99,42,590/- and imposing a penalty of Rs. 10 lakhs. 9. As against the said order, the petitioner filed a statutory appeal before the CESTAT. The appeal was filed along with an application for stay and waiver of duty demand. On the Excise Stay Application No. 624 of 2010, the CESTAT passed an order, dated 8-8-2011, directing the petitioner to deposit 50% of the duty demanded within six weeks and report compliance on 3-10-2011. Subject to such deposit, the pre-deposit was waived. 10. Unfortunately, the petitioner failed to comply with the said condition. As a consequence, the Tribunal passed a final order, dated 21-11-2011, dismissing the appeal for want of compliance with the condition prescribed under Section 35F of the Cent....

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....he was in judicial custody as an under trial prisoner and that, therefore, he could not prosecute the writ petition. 15. Though the petitioner may have a valid reason for not prosecuting the writ petition up to 11-4-2014 or at least up to the date of his acquittal, namely, 6-7-2015, there was no reason as to why he could not come up with a petition for restoration until 27-1-2016. The affidavit is completely silent about his inaction from the date of his acquittal, namely, 6-7-2015, until 27-1-2016 the date on which he filed the restoration application. 16. As a matter of fact, the restoration application was filed, only after the garnishee order was issued on 10-12-2015. Until then, the petitioner appears to have gone into ....