2024 (7) TMI 1122

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....adhakrishnan For the Respondent : Mr. T.V. Krishnamachari, Senior Panel Counsel ORDER This Writ Petition has been filed challenging the order dated 24.08.2021 passed by the respondent, imposing penalty of Rs. 50,00,000/- for non-fulfilment of the export obligation. 2. The petitioner is engaged in the business of manufacture of machined parts for automobile and other engineering industries. The....

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....er was served with show cause notice dated 30.05.2019 in respect of EPCG authorization. On receipt of the same, the petitioner had replied, by reply dated 11.03.2020. However, no orders were passed in pursuance of receiving the reply from the petitioner. On 24.08.2021, the respondent passed the impugned order and imposed penalty of Rs. 50,00,000/- on the ground of non-fulfilment of export obligati....

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....of 45 days from the date of issuing of that order. Therefore, without exhausting the appeal remedy, this Writ Petition is not maintainable under Article 226 of the Constitution of India. 7. As repeatedly held by the Hon'ble Supreme Court of India and this Court in various decisions, the appeal remedy is not a complete for entertaining Writ Petition under Article 226 of the Constitution of Ind....