Madras High Court
M/S.Heidelberg India Private ... vs The Appellate Tribunal For ... on 20 January, 2023
W.A.No.44 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.01.2023
CORAM :
THE HON'BLE MR.T.RAJA, ACTING CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.A.No.44 of 2023
M/s.Heidelberg India Private Limited,
Formerly EAC Graphics India Pvt. Ltd.,
rep. by its Director-Finance, Ravi Kannan,
208, Velachery Main Road,
Pallikaranai, Chennai-601 302. .. Appellant
Vs
1.The Appellate Tribunal for Foreign Exchange,
Janpath Bhawan, 4th Floor,
Janpath, New Delhi-110 001.
2.The Directorate of Enforcement,
Under the Foreign Exchange Management Act,
Ministry of Finance, Department of Revenue,
Government of India,
Room No.303, 3rd Floor,
C-12, Pratyaksha Kar Bhavan,
Bandra Kurla Complex, Bandra (E),
Mumbai (E), Mumbai-400 051. .. Respondents
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W.A.No.44 of 2023
Prayer: Appeal filed under Clause 15 of the Letters Patent against the
order dated 17.8.2022 passed in W.P.No.25075 of 2008.
For the Appellant : Mr.R.Anish Kumar
For the Respondents : Mr.Rajnish Pathiyil
Special Public Prosecutor
for respondent No.2
JUDGMENT
(Delivered by the Hon'ble Acting Chief Justice)
This writ appeal has been directed against the order dated
17.8.2022 passed in W.P.No.25075 of 2008, whereby the learned
Single Judge after quashing the order dated 7.7.2005 passed by the
second respondent and the consequential order dated 27.12.2007
passed by the first respondent, remanded the matter to the file of
the second respondent with a direction to issue a fresh show cause
notice to the appellant within a period of four weeks from the date
of receipt of a copy of the said order. The appellant was directed to
submit its explanation within four weeks from the date of receipt of
the show cause notice and liberty was granted to the appellant to
raise all the grounds both on facts and law.
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W.A.No.44 of 2023
2. Mr.R.Anish Kumar, learned counsel appearing for the
appellant, would submit that when the goods were despatched by
the supplier under B/L No.STL/BOM/07140 on 19.6.1996 and the
same were cleared from the Indian Customs by the appellant's
predecessor, namely, M/s.EAC Graphics India Private Limited, the
show cause notice ought to have been issued by the second
respondent within three years from the date of import, but, in the
present case, the notice has been issued on 16.5.2002, which is
after a lapse of almost six years and, therefore, the show cause
notice is barred by limitation.
3. Learned counsel appearing for the appellant was unable to
produce any shred of material to substantiate his plea that the
goods were despatched on 19.6.1996 by the supplier and thereafter
cleared by the appellant's predecessor, so as to enable this court to
consider the plea of limitation. This Court cannot enter into such
factual aspects and the same have to be looked into by the second
respondent/adjudicating authority.
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W.A.No.44 of 2023
4. In our considered opinion, the appellant's case has been
rightly remanded by the learned Single Judge to the second
respondent with liberty to the appellant to raise all the grounds both
on facts and law. We, therefore, do not find any ground to interfere
with the order passed by the learned Single Judge. However, we
grant liberty to the appellant to raise the plea of limitation before
the second respondent.
In the result, the writ appeal fails and the same is dismissed.
There will be no order as to costs. Consequently, C.M.P.No.464 of
2023 is closed.
(T.R., ACJ.) (D.B.C., J.)
20.01.2023
Index : Yes/No
Neutral Citation : Yes/No
sasi
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W.A.No.44 of 2023
To
1.The Appellate Tribunal for Foreign Exchange,
Janpath Bhawan, 4th Floor,
Janpath, New Delhi-110 001.
2.The Directorate of Enforcement,
Under the Foreign Exchange Management Act,
Ministry of Finance, Department of Revenue,
Government of India,
Room No.303, 3rd Floor,
C-12, Pratyaksha Kar Bhavan,
Bandra Kurla Complex, Bandra (E),
Mumbai (E), Mumbai-400 051.
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W.A.No.44 of 2023
T.RAJA, ACJ.
AND
D.BHARATHA CHAKRAVARTHY, J.
(sasi)
W.A.No.44 of 2023
20.01.2023
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