repayable by the appellants to Komtech. The Foreign
Inward Remittance Certificates [FIRCs] produced by the plaintiff
indicate that the purpose of remittance was reflected ... payment
receipts" and "advance receipts". Two of the FIRCs for an amount of
USD 61506.81 and USD 29,960.00 reflect the purpose
demonstrate
by way of reconciliation statement of export invoices and
corresponding FIRC/BRC received, in the requisite format.
Accordingly, it is submitted that the impugned ... assertion that he
would file reconciliation statement of export invoices and
corresponding FIRC/BRC received in the requisite format
and also noticing that the findings
furnish export
invoices and also reconciliation statement of export
invoices and corresponding FIRC / BRC received in the
requisite format.
4. It is submitted that petitioner ... material to indicate reconciliation between export
invoices and the corresponding FIRC/BRC.
6. Accordingly, the order at Annexure-A is set
aside. The matter
