1998 (7) TMI 104

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.... of export of tin containers, imported certain quantity of tin plates waste/waste soluble from United Kingdom against Licence No. P/L/3079530 on 27th September, 1984. As per the duty exemption entitlement certificate dated 1st October, 1984 pertaining to the import licence of the petitioner, the petitioner was required to make the corresponding exports within six months of the first consignment. T....

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....al of Foreign Trade the petitioner preferred an appeal before the Appellate Committee Cell, Ministry of Commerce, Government of India which passed an order holding that there was sufficient evidence on record to establish the fact that there were genuine extenuating circumstances which resulted in delay in fulfilment of the export obligation; as such, the Appellate Committee quashed the orders of ....

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....d amount of Rs. 12 lakhs with them, which in all fairness, they should have refunded to the petitioner long since. In any case, they have gone to retain the same on and from 28th of February, 1995 even when the Appellate Committee passed the order in favour of the petitioner. 4.In that view of the matter, I direct the respondents to refund the aforesaid amount of Rs. 12 lakhs to the petitioner ....