1999 (8) TMI 1027

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....llant has sent an application dated 28-7-1999 seeking adjournment on the ground of personal illness. The application is supported by the Medical Certificate. Respondents have not filed any application for adjournment. 2. I have gone through the record of the case. In view of the observations made in this Board's interim Order of 14-6-1999 in regard to the outstanding GRIs, I consider this to be....

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....o the SCN. The appellant has been exonerated of the charge in respect of 2 GRIs viz.. (i) GRI No. AF-741080 of the value of DM 25659.00 and (ii) GRI No. AF-741061 of the value of DM 28294.96. It has been noted in the impugned order that these outstanding amounts had since been realised by the appellant. Thus the only outstandings of the export proceeds are in respect of the following three GRIs : ....

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....tion that the foreign buyers did not clear the shipment. The appellant has also filed correspondence with the other buyers which is not legible. In our opinion, for due adjudication of the charge it is necessary to inquire into the question whether the foreign buyers have taken delivery of the goods covered by the 3 outstanding GRIs because the question of contravention of section 18(2) would not ....

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....sition in regard to the delivery or otherwise of those goods to the foreign buyer. If the goods had not been cleared by the foreign buyers the appellant would be exonerated of the charge of the contravention of section 18(2) in regard to the GRIs in respect of which the goods had not been cleared. On the other hand, if the goods had been cleared by the foreign buyers the adjudicating authority wou....