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2014 (4) TMI 152 - HC - CustomsValidity of DGFT order – Scope of Section 15(1)(b) of the Foreign Trade Act, 1992 - Entertainment of the appeals u/s 15(1)(b) of the Act - Application against rejection of Terminal Excise Duty refund - Held that:- The scope and width of Section 15(1) of the Act is extremely wide and the petitioners are certainly aggrieved persons at whose instance an appeal would be maintainable - The present writ petitions are allowed to the extent that the impugned orders dated 23rd August, 2013 are set aside - Matters remanded back to the DGFT to decide the matters afresh – Decided in favour of appellants.
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