2026 (2) TMI 297

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....s duty of Rs.22,09,977.63 along with interest and penalty, which came to be confirmed at the Adjudicating and lower appellate stages. Even as the appeal was filed before the Tribunal, the appellant was also pursuing with DGFT for proper closure of the case. They also filed their Writ Petition before the Hon'ble Calcutta High Court. 2. The Ld Consultant, appearing for the appellant submits that the Calcutta High Court vide their Order dated 19.09.2022 have passed the following Order, which is reproduced below [ the relevant extracts] :- "...........................The proceedings being culminated in the order of the adjudication and the matter is now pending before the Ld. Tribunal and Appellant has effected the pre deposit The L....

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....ation of the contravention by the DGFT. As per this letter, the case in respect of EPCG Authorization No.01500179 dated 02.01.1996 stands fully closed. 4. We have perused the copy of the letter dated 30.12.2025 issued by the Foreign Trade Development Officer, which is reproduced below : 5. We find that DGFT has clearly held that the case pertaining to the EPCG license under consideration stands fully closed. Considering the same, we set aside the impugned Order and allow the Appeal filed by the Appellant. The Appellant would be eligible for consequential relief, if any, as per law. (Dictated and pronounced in the open Court.) ============= Document 1 Annexure-C 16 भारत सरकार ....