Rotomac Electricals Ltd. vs Union Of India & Anr. on 8 November, 2016

1. This appeal is preferred against the order of the learned Single Judge
dated 18.05.2016 in W.P.(C) No.8417/2015. The unsuccessful petitioner is
the appellant before us.

2. We have heard the learned counsel for both the parties.

3. As could be seen from the material available on record, the
appellant/writ petitioner was granted an advance licence dated 22.12.1999
under Duty Exemption Scheme under the Foreign Trade (Development and
Regulation) Act, 1992 (for short ‘FTDR Act’). As per the conditions of the
licence, the appellant was required to complete the export obligation of
Rs.1,07,58,600/- as Free On Board (FOB) value within a period of 18
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months from the date of the issue of advance licence. The licence also
contained a specific clause that the licensee shall furnish the prescribed
original documents along with the Duty Entitlement Exemption Certificate
(DEEC) books having details of imports and exports duly authenticated by
the Customs within two months of export obligation period to the Director
General of Foreign Trade (DGFT). Admittedly, the period of fulfilling the
export obligation expired on 21.06.2001. Alleging that the petitioner failed
to furnish the relevant documents in proof of fulfilment of export obligation
under the advance licence, DGFT issued notice dated 31.04.2004 calling
upon the petitioner to furnish the documents specified therein within 15
days, failing which to show cause within 15 days as to why action should
not be taken treating the petitioner as 100% defaulter in the fulfilment of
export obligation followed by a similar show cause notices dated 19.05.2004
and 16.12.2004. The petitioner claims to have submitted its replies.

Source: Indian Kanoon

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