2018 (2) TMI 1200

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....n is directed against the order / communication dated 1st April 2013 (ExhibitQ) and 4th October 2013 (ExhibitR). These two communications have been placed on file after the petition was amended. 3 By the amended petition, an order dated 11th September 2013 (ExhibitM) is also challenged to the extent that the fourth respondent in passing that order has cancelled the redemption certificates and imposes fiscal penalty. 4 On such a petition when detailed affidavits were filed, it is stated that the controversy was alive, but after this petition was admitted on 20th November 2013 and interim reliefs were granted, the developments are that out of 52 advance licences/authorizatons, 36 advance licences/ authorizations were issued by the Offic....

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....ited, M/s.Ratnamani Metals Pvt.Ltd and M/s.PSL Limited. As far as M/s.Ratnamani Metals Pvt.Ltd is concerned, the Petitioners understand that unlike the impugned order dated 11th September 2013 passed by Respondent No.4, the Office of the Joint Director General of Foreign Trade, Ahmedabad has dropped the proceedings under the Foreign Trade (Development & Regulations) Act 1992. To the best of the Petitioner's knowledge and information, the said order passed by the Office of the Joint Director General of Foreign Trade, Ahmedabad, has attained finality. The petitioners crave leave to refer and rely upon the copy of the order when produced. With respect to the other two parties viz. M/s.Man Industries Ltd, and M/s.PSL Limited, both were visi....

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....7 In paragraph nos.11 and 12, the petitioner set out the developments in the following terms: 11. By letters dated 31st May 2016 and 2nd June 2016, the office of the Director General of Foreign Trade, New Delhi was pleased to allow redemption of the remaining 9 Advance Licenses/Authorizations, which were issued by the Office of the Joint Director General of Foreign Trade, Mumbai. I may add that 7 Advance Licenses/Authorizations were already redeemed prior to the impugned order dated 11th September 2013. I therefore, say that all the 16 Advance Licenses/ Authorizations issued by the Office of the Joint Director General of Foreign Trade, Mumbai also presently stand redeemed. 12. In the circumstances, I respectfully say and s....

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....h September, 2015 (Exhibit6 hereto). I therefore, say and submit that the impugned order dated 11th September 2013 (ExhibitM to the petition) and the two impugned communications dated 1st April 2013 and 4th October 2013 are all liable to be forthwith set aside. 8 We have seen from a perusal of the affidavit in support and the annexures thereto that none of these factual developments post institution of the writ petition have been denied or controverted by the Revenue. Once identically situate, parties have obtained the relief and in terms of the order of the CESTAT, as confirmed by the Hon'ble Supreme Court and these certificates or letters of redemption, then, we do not think that anything would survive for adjudication. The Revenue....