2021 (7) TMI 522

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.... - HC (Judgement / Order / Decisions)<br>Dated:- 29-6-2021<br>W.P.No.15515 of 2008 - -<br>Customs<br>Honourable Mr.Justice S.M. Subramaniam For the Petitioner : Mr.Hari Radhakrishnan For the R6 : Ms.R.Hemalatha, Senior Standing Counsel For the RR 1 to 5 & 7 : No appearance ORDER The impugned order dated 26.11.2007 passed by the third respondent, communicated to the petitioner vide ....

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.... the petitioner from the financial year 1998-99 to 2005-06 was Rs. 49,73,126/-. The petitioner, thus, entitled for a complete waiver of composition fee and extension of Export Obligation Period under the circumstances till 30.06.2006 as per the provisions of the Foreign Trade Policy 2004-2009 read with Section 11.1 of the Hand Book of Procedure issued under Section 5 of the Foreign Trade (Developm....

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....re to be raised before the authority competent for read-judication, as the very imposition of composition fee itself is not contemplated in the public notice dated 22.05.2013. However, these factual aspects are to be adjudicated with reference to the records available and the mixed question of fact and law are to be adjudicated and findings are to be given. Such an exercise cannot be done by the H....