Appeals Rejected for Delay Under Section 15(1)(b) of Foreign Trade Act Despite Export Fulfillment

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....The HC dismissed the writ petitions challenging the rejection of appeals under the EPCG license scheme due to delay in filing relevant documents. The court held that the appeals were barred by limitation under Section 15(1)(b) of the Foreign Trade (Development and Regulation) Act, 1992, as the petitioner failed to file the appeal within the prescribed period after acquiring knowledge of the order. Despite fulfilling export obligations, the petitioner's failure to timely submit the necessary forms rendered the fulfillment unsubstantiated. The court emphasized that the delay of nearly two years in approaching the authorities was fatal and declined to interfere with the respondents' proceedings. Consequently, the petitions were dismissed for lack of merit.....