NEW MARINE LINES, CHURCHGATE, MUMBAI-4Q0020. Date

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GOVERNMENT OF INDIA MINISTRY OF COMMERCE OFFICE OF ADDITIONAL DIRECTOR GENERAL OF FOREIGN TRADE ·NISHTA BHAVAN, (NEW C.G.O.BLDG.), NEW MARINE LINES, CHURCHGATE, MUMBAI-4Q0020.

File No: 03/16/144/00017/AM19 Date: 19th September, 2019

Name of the Appellant Mis. UTe Fire & Security India Ltd., 9th Floor, Magnus'Tower, Mind Space, Link Road, Malad (West), Mumbai - 400064, Maharashtra.

Order Appealed Against Order-in-Original No. 03/011002/00284/AM.18 dated 23.02.2018 Passed by Dy. DGFT, Mumbai.

ORDER-IN-APPEAL

Passed by Meeta Rajivlochan, IAS, Appellate Authority and Additional Director General of Foreign Trade, Mumbai

Present on behalf Ms. Srinidhi Ganeshan, Advocate. Of Appellant

1. This appeal is preferred on 05.04.2018 against Order-in-Original No. 03/01/002/00284/AM.18 dated 23.02.2018. The relevant facts of the case in brief are as follows:

2. Mis. UTe Fire & Security India Ltd., Mumbai (Formerly known as Kidde India Ltd.), (hereinafter referred to as "Appellant") holding IEe No. 0388135140 had applied and obtained Advance Authorization No. 0310385701 dated 20.06.2006 issued from Licensing File No. 03/94/040100303/AM.07 with obligation to export items as mentioned in condition sheet attached to the Authorization for a total FOB value of Rs.3,76,31,0001- (U8$.8,44,536.08). Against this Authorization, the appellant firm ~--- was allowed to import items as per list of import items attached to the said Authorization for a total CIF value of Rs.3,4l,64,3671- (US$.7,6(5,498.91). 3. One of the conditions of the authorization was that the Authorization holder shall fulfill the export obligation within the prescribed ,export obligation period and submit export documents to the Licensing Authority evidencing fulfillment of export obligation within a period of two months from the date of expiry of Export Obligation Period as per the terms and conditions specified in the Foreign Trade Policy (FTP) and Hand Book of Procedure (HBP), and other guidelines issued by the DGFT from time to time. 4. The appellant, vide their letter dated 07.09.2010, submitted documents towards discharge of fulfillment of export obligation and requested for redemption. On scrutiny of documents, some deficiencies were observed which were informed to the appellant vide deficiency letter dated 04.11.2010. 5. The appellant firm failed to submit the original export documents duly rectifying the deficiencies and hence, a Demand Notice was issued to them on 28.06,.2011 granting an opportunity of personal hearing to appe_arbefore the concerned It. Director General of Foreign Trade within 15 working days. Since there was no reply from the appellant, their name was placed under Denied Entity List vide Refusal Order dated 30.11.2012. As no reply was received from the appellant, a Show Cause Notice dated 01.11.2017 was issued by this Office granting an opportunity of personal he~g on 15.11.2017. The appellant neither appeared for personal hearing before the Adjudicating Authority nor did they submit any written reply. In order to follow the principle of natural justice, a letter dated 11.01.2018 was issued to the appellant granting them last and final opportunity to avail the-benefit granted vide Public Notice No. 34/2015-20 dated 24.10.2017 issued by DGFT (Hqrs). The appellant was also granted an opportunity of personal hearing on 30.01.2018 before the Adjudicating Authority. The appellant did not avail the opportunity of personal hearing nor did they submit the original export documents as called for vide letter dated o 04.11.2010 evidencing discharge of export obligation. This led to issuance of Order-in-Original dated 23.02.2018. 6. An order-in-Original dated 23.02.2018 had been passed by the Adjudicating Authority, imposing fiscal penalty of Rs.3,00,00,0001- on the appellant, as they failed to submit the original export documents towards fulfillment of export obligation. 7. Aggrieved by the Adjudication Order dated 23.02.2018 passed by the Adjudicating Authority, the appellant has filed this appeal under Section 15 of the. Foreign Trade (Development and Regulation) Act, 1992 as amended. 8. An opportunity of personal hearing was granted to them on 27.02.2019. Ms. Srinidhi Ganeshan, Advocate on behalf of the appellant finn, appeared for personal hearing before me on the said date. The representative reiterated the facts given in their appeal and contended that they have made Deemed Exports to Mis. Bharat Heavy Electricals Ltd. (Mis. BHEL) and fulfilled the export obligation and have submitted Project Authority Certificate, Payment Certificate, Tax Invoices along with Statement of Invoices duly signed by Shri P.K.Sinha, Addl. General Manager (PMX-II & CML) of Mis. BHEL, Kolkata.

After hearing the appellant and going through the adiudication order, the appeal application as well as the documents available on record and after due application of mind, I find the following:

1. The appellant had failed to submit all the prescribed documents evidencing fulfillment of export obligation imposed in time and also failed to respond to the notices issued to them. This led to issuance of Adjudication Order dated 23.02.2018.

2. The appellant has submitted documents as mentioned in Para 8 . I above. Hence, relief may be granted. /- • ~. l

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I, therefore, in exercise of the powers vested in me under Section 15 of the Foreign Trade (Development & Regulation) Act,1992, as amended pass the following order:

ORDER

1. The Order-in-Original No.03/0 1/002/00284/AM.l8 dated 23.02.2018 passed by the Adjudicating Authority is set aside.

2. Case is remanded back to Adjudicating Authority for de-novo consideration. The case shall be finalized within 30 days from the date of receipt of all original documents from the appellant.

3. The Appellant to submit all the original documents to the Adjudicating Authority within Ten days from the date of receipt of this order.

~I" (Meeta Rajivlochan) Additional Director General of Foreign Trade

To,

1. Mis. UTC Fire & Security India Ltd, Unit No.8, Level 01, The Centrium, Phoenix Market City, 15, LBS Marg, Kurla (West), Mumbai - 400 070, Maharashtra. 2. To all Directors as per IEC database 3. Branches as per IEC database 4. DGFT, New Delhi 5. Licensing Section 6. Post Adj. Recovery Cell/ 7. Computer Cell 8. 0/0. The Commissioner of Customs - IV, Air Cargo Complex, Sahar, Andheri (East), Mumbai - 400099.