NIMESH SUCHDE PROP SIDDHARTH PROP POLYMERS Vs. UOI

JUDGEMENT

(1.) PRESENT Letters Patent Appeal has been filed by the appellant challenging the order dated 03rd March, 2009 whereby appellant's writ petition for waiver of pre-deposit has been dismissed. Learned Single Judge has held that the appellant has failed to make out a strong prima facie case to enable him to seek relief under Article 226 of the Constitution.

(2.) BRIEFLY stated the material facts of this case are that appellant was issued a show cause notice dated 16th October, 2001 under Sections 8(3) and 8(4) of Foreign Exchange Regulation Act, 1973 (hereinafter referred to as "FERA, 1973"). In the show cause notice, it was stated that though the appellant had in 1998-1999 imported marble slabs/blocks from M/s. Arfound Trading Establishment, Dubai, Vital Pharmaceuticals, London, D. Martino, Silvestro, Italy etc. at a declared value of US$ 3,49,220.80, the Custom department on examination of the said imports had loaded the value of the said marbles at the rate of US$ 300 per metric tonne as the said marbles were restricted items under the Exim Policy. Thus, according to the show cause notice, the enhanced value of the said consignment for the purpose of import duty was US$ 4,74,219.40 and accordingly the appellant's firm had not used the foreign exchange for the purpose for which it had been granted to it without any previous, general or special permission of the RBI. The Special Director, Enforcement at Mumbai passed an ex parte order dated 29th January, 2002 wherein he held as under:

(3.) AS mentioned hereinabove, even the appellant's writ petition filed against the order of Appellate Tribunal was also dismissed by learned Single Judge of this Court.