ABIQ PLASTICS PVT LTD Vs. APPELLATE AUTHORITY

JUDGEMENT

(1.) THE prayer in the Writ Petition is for issuance of a Writ of Mandamus to direct the 1st respondent to dispose of the main appeal pending in F.No.11/225/05-06/FCA-1 on the file of the 1st Respondent without insisting upon any bank guarantee.

(2.) THE facts which are necessary for the disposal of the Writ Petition are that the petitioner secured an order from U.A.E. for the export of 3000 numbers of school bags. THEreafter the petitioner approached the 2nd respondent for issuance of an advance license for import of goods necessary for the manufacture of the export goods namely school bags. THE 2nd Respondent issued a quantity based advance licence dated 25.10.1994 . As per the licence, the petitioner was permitted to import Nylon Cloth with export obligation to export the finished product. THE period within which the export obligation had to be complied with was extended up to 24.10.1996 and the license was revalidated by the 2nd respondent up to 31.3.1997. THE petitioner had filed the report to the 2nd respondent stating that they have complied with the export obligation and informed that the Duty Entitlement Eligibility Certificate book part I and Part II have been handed over to the clearing and forwarding agent for getting appropriate entries from the Customs Department evidencing compliance of the export obligation.

(3.) WHEN the matter is taken up today, the learned counsel for the petitioner filed an additional typed set of papers in which the interim order passed by the 1st respondent dated 8.5.2006 has been filed. As per the interim order, the petitioner was directed to pre deposit the penalty equivalent to 25% within 4 weeks failing which it was ordered that appeal will be rejected without giving any further opportunity.