TaxTMI 
TaxTMI 
2019 (3) TMI 258
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.... as under:­ "(a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the papers and proceedings pertaining to the orders/subject matter of the present Petition and after going through the legality and propriety thereof be pleased to quash and set aside the impugned orders dated 3.6.1999, 8.11.1999 and 16.3.2000 being Exhibits 'F', 'F1' and 'H' hereto." 3. The brief factual background in which the petitioners have approached this Court is that, they are manufacturer and exporters of cut and polished diamonds. They are also a trading house. They have been regular in fulfilling th....
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....7084 dt. 25.4.97) and than your request will be considered. Yours faithfully, Sd/­ (D.S. Bhangare) Foreign Trade Development Officer For Jt. Director General of Foreign Trade" 4. The petitioners fulfilled that export obligation and submitted proof thereof. They also sought a clarification because, in the meanwhile, a public notice was issued and which public notice required imposition of penalty by the authorities for non­fulfilment of the export obligation, in time. That public notice is dated 24­8­1998 and the petitioners sought a clarification whether that would apply to the obligation under a licence issued in 1997 and the export obligations being fulfilled by 6­11­1997 and 16­1­1998. The petitioners....
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.... bad in law. On the other hand, Mr. Jetly would submit that once there is non­fulfillment of the export obligation and within time, the penalty is automatic. There is no requirement of issuing a public notice, for that is only to inform the parties like the petitioners that the percentage of the penalty stipulated in that notice would be imposed on the unfulfilled export obligations. In such circumstances, there is no merit in the writ petition and it should be dismissed. 8. After carefully perusing the writ petition with the assistance of both parties, so also the annexures and the affidavit placed on record, we are of the firm opinion that in the facts and circumstances peculiar to this case, the penalty should not have been imposed.....
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....ort obligation. Any request for extension beyond the period of four months can be considered only by a Committee headed by the Director General of Foreign Trade. Hence, implicit in the scheme of the export obligation is a power in the authorities to extend the time. On that occasion and when the extension was granted, the power to impose penalty was not specifically to be found. It came to be introduced by amending para 8.19 of the Hand Book of Procedure by the public notice. The public notice is issued in exercise of the powers conferred under para 4.11 of the Export and Import Policy 1997-2002. Once there were amendments brought into force and the amendments being effective from 24­8­1998, but the export obligations being fulfille....