2021 (6) TMI 264

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....-cum-advance authorization' shipping bills. 2. The brief facts of the case are as follows: The petitioner is a manufacturer and exporter of garments. In the course of their business, the petitioner had obtained Advance Authorization No.3210077033 dated 08.07.2014 from the Joint Director General of Foreign Trade (JDGFT), Coimbatore for import of "100 % polyester knitted fabric, micro polar fleece print both side brushed and one side anti-pill" and the petitioner had an export obligation to export ladies pyjama set consisting of two garments, namely (i) 100% cotton knitted ladies top (procured indigenously) and (ii) 100% polyester knitted fabric, micro polar fleece print both side brushed and one side anti-pill fab plant (imported under ....

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....atore initiated proceedings for imposition of penalty on the ground that the petitioner had not fulfilled their export obligation in terms of the Advance Authorization granted to them, vide order-in-original dated 16.03.2018 in F.No.32/21/040/00040/AM15, imposed a penalty of Rs. 29,75,437/- Aggrieved by the same, the petitioner preferred a statutory appeal before the Additional Director General of Foreign Trade, Chennai and the said appeal is pending disposal.   2.3. In the meanwhile, the petitioner submitted an application dated 14.03.2020 to the first respondent for conversion of the shipping bills in terms of Board Circular No.36/2010, dated 23.09.2010, as the petitioner fulfilled all the conditions mentioned in paragraph 3 of the ....

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....bmit that the petitioner's efforts for conversion of 'drawback shipping bill' to 'drawback-cum-advance authorization shipping bill' are vain, the petitioner has approached this Court with the present Writ Petition. 4. The learned Special Government Pleader has filed a detailed counter affidavit and the facts set out in the counter affidavit has been reiterated.   5. Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent. 6. On perusal of the documents, it is revealed that the advance authorization licence taken by the petitioner is not disputed. The petitioner had exported garments under the Shipping Bill Nos. 4885813/08.09.2014, 4885840/08.0....