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M/S KAMAL HANDICRAFTS THRU' PROP. ANSAR HUSAIN versus THE DIRECTOR GENERAL OF FOREIGN TRADE, UDYOG BHAWAN & ANR.

High Court of Judicature at Allahabad

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M/S Kamal Handicrafts Thru' Prop. Ansar Husain v. The Director General Of Foreign Trade, Udyog Bhawan & Anr. - WRIT TAX No. 1329 of 2006 [2006] RD-AH 14661 (29 August 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble R.K. Agrawal, J.

Hon'ble Vikram Nath, J.

Learned counsel for the petitioner, Shri V.C. Srivastava has produced before us the photo stat copies of the postal receipt dated 14th February, 2003 by which the petitioner had sent the application dated 14th February, 2003 filed as Annexure 3 to the writ petition seeking exemption of pre-deposit of the penalty amount.

The contention of the petitioner is that the Additional Director General of Foreign Trade had rejected the appeal for non submission of pre-deposit of penalty without considering the application seeking exemption on merits, even if the petitioner or his relative was not present before the said authority.

We have heard Shri V.C. Srivastava, learned counsel for the petitioner and Shri Shashank Shekhar Mishra holding brief of Shri Ajay Bhanot, learned Standing Counsel appearing for the respondents and have perused the averments made in the writ petition as also the impugned order.

We find that the authority had given opportunity to the petitioner on the application for waiver of pre-deposit of penalty, but in the absence of  any appearance on behalf of the petitioner, the authority proceeded to reject the appeal on merit as also for non-deposit of penalty. However, the said authority had not pass any order on the application seeking exemption from pre-deposit of penalty, which has vitiated entire order.

We, accordingly, set aside the order dated 12th July, 2006 and direct the Additional Director General of Foreign Trade to pass appropriate order in accordance with law on the application seeking exemption from pre-deposit of penalty amount within one month from the date a certified copy of this order is filed before the said authority. The petitioner through his counsel had given undertaking that he will not seek any adjournment.

The writ petition is allowed as above.

29.8.2006

VKS/ WP1329/06


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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