AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.443 OF 2009 M/s.Aafloat Textiles India Ltd. ..Petitioner. V/s. Union of India & Others ..Respondents. Mr.M.R. Baya i/by Mr.Naresh C. Thacker for the petitioner. Mr.P.S. Jetly for the respondents. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 25TH MARCH, 2009. P.C. : 1. Heard. Rule. Rule made returnable forthwith. By consent of both the parties, the writ petition is taken up for final hearing. 2. The petitioner has challenged in this writ petition order dated 12-5-2008 passed by the Appellate Tribunal for Foreign Exchange (‘tribunal’ for short), by which the petitioner was directed to make pre-deposit of 20% of the penalty amount. By order dated 17-9-2008, miscellaneous application filed by the petitioner was rejected by the tribunal on the ground that it has no jurisdiction to review its earlier order. We notice that in the order dated 12-5-2008, the tribunal has observed that no specific proof is brought on record regarding remittance of foreign exchange. In paragraph 7 of the appeal memo filed before the tribunal, the petitioner has made reference to certain documents, It reads thus : "7. (a) In respect of the Entry No.1 of Memo, the following documents are available with the Appellants and the same are enclosed herewith. (i) Bank Advice for remittance (Marked as Annexure -‘A’); (ii) Commercial Invoice (Marked as Annexure - ‘B’); (iii) Invoice for interest (Marked as Annexure - ‘C’); (iv) Copy of Bill of Lading Pages (Marked as Annexure -‘D’); v) Demand for payment and copy of Bill of Lading and 2nd Page (Marked as Annexure - ‘E’ collectively); vi) Copies of Excise letters - 3 pages (Marked as Annexure - ‘F’ collectively); vii) Copy of Bills of Entry - 2 Bills of Entry (Marked as Annexure -‘G’ and ‘H’ respectively)". 3. These documents do not appear to have been considered by the tribunal. We, therefore, feel that in the interest of justice the impugned orders dated 12-5-2008 and 17-9-2008 must be set aside and the matter should be remanded to the tribunal for denovo consideration of application for dispensation of pre-deposit, in accordance with law. Order accordingly. 4. The writ petition is disposed of in the aforestated terms. (Judge) (Judge)