Home Case Index All Cases Customs Customs + HC Customs - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 137 - HC - CustomsPrinciples of Natural Justice - EPCG scheme - in spite of granting extension of time for fulfilling the export obligations, the writ petitioner/Firm has failed to discharge those obligations satisfactorily - It is contended before us that the show cause notice has been drawn by a Superior Officer, viz., the Joint Director General of Foreign Trade, whereas, the order-in-original has been passed by the inferior Agency, called 'Deputy Director General of Foreign Trade' - Held that: - matter remitted back for consideration afresh by the Joint Director General of Foreign Trade, who drew the show cause notice, dated 31.12.2013, for the simple reason that, a Superior Agency cannot initiate quasi-judicial proceedings, and an inferior Agency cannot finalize the same. The provisional conclusion arrived at by a particular Authority must necessarily be considered, when responded to by the same Authority. The inferior Authority cannot consider the explanation and make up his mind for and behalf of his superior agency - appeal allowed by way of remand.
|