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2021 (10) TMI 196 - HC - CustomsJurisdiction - power of Directorate of Revenue Intelligence to investigate as to whether there has been misuse of Export Incentive Scheme by the petitioner - HELD THAT:- There is no explanation in the writ petition as to what triggered it, in the first place, and what made the petitioner apprehend that adverse action is in the offing. That after issuance of the impugned show-cause notice the respondents have not acted in any manner to infringe the rights of the petitioner [it has been 7 (years) since], is an important circumstance that needs to be borne in mind. Also, there being no real threat of infringement of any of its rights, the petitioner does not have the cause of action even for moving this Court at this stage. Without a ‘cause of action’, the ‘right of action’ is meaningless. This is not a fit case to even examine as to whether the show-cause notice is non est in the eyes of law. Noticing that a notice for hearing had been issued to such writ petitioner, the writ petition is disposed off. Since the final order on the proceedings was yet to be passed, the interest of justice would be sufficiently served if the petitioner were granted the liberty to file an application before the respondent no. 2 to urge before such respondent that in view of the ratio of the decision in Canon India [2021 (3) TMI 384 - SUPREME COURT], the proceedings cannot be carried further; and upon such an application being made, the respondent no. 2 was directed to proceed in accordance with lay by passing either a preliminary order or a final order, as the case may be, in the proceedings. Petition disposed off.
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