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TMI Blog2012 (10) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... d, as they are copies of internal references, which relate to investigation carried out by DRI and not pertinent to the issue. In the same communication, the petitioner was directed to submit their reply to the show cause notice within 15 days or appear for personal hearing before the authority. 3. The petitioner is a company engaged in export of Marine products and on account of the exports done by them, they were the beneficiary of an incentive provided by the Government of India under a scheme called 'Target Plus Scheme' announced during 2005. The petitioner was issued a Target Plus licence for a credit amount of Rs. 4,56,52,295.70. It is stated that the petitioner utilized the licence and imported various consignments. While so, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are references to report of DRI with regard to the investigation conducted and failure to supply, copy of the report is arbitrary and violative of the principles of natural justice. It is further submitted that the respondent having not conducted any separate investigation and having acted on the report of DRI, such document is required to be furnished. The learned counsel for the petitioner placed reliance on the decision of the Hon'ble Supreme Court in 2009 (233) E.L.T. 289 = 2009 (13) S.T.R. 225 [Kothari Filaments and Anr. v. Commissioner of Customs (Port) Kolkata and Ors. On the above grounds the learned counsel prayed for setting aside the impugned communication. 5. The learned Central Government Standing Counsel appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 15(1) and (2) of the Foreign Trade Development Regulation Act. On the above ground, the learned counsel prayed for dismissal of the writ petition. 7. The contention of the petitioner is that in the absence of any investigation, conducted by the respondent Department, they having relied upon the investigation conducted by DRI, such report which was the basis of the demand notice and the show cause notice should have been provided to the petitioner, to enable them to submit their reply to the show cause notice and failure to comply with the request is arbitrary. In this regard, reliance was placed on the decision of the Hon'ble Supreme Court in case of Kothari Filaments and Anr., referred supra. In the said case, the show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t M/s. Jindal Drugs Ltd., Mumbai, M/s. Aditya Enterprises, Mumbai and M/s. Ruchi Worldwide, Mumbai were not maintaining any account with their branch. Based on these records obtained from the petitioner's Bank, it was alleged that the export proceeds were realised directly by the petitioner and such proceeds during certain licencing year was higher than export performance during the subsequent year. Therefore, it was stated in the show cause notice that the petitioner is not eligible for duty credit benefit under Target Plus Scheme. Therefore, it is evident that the show cause notice has been issued based upon the information furnished by the petitioner's bankers namely, State Bank of India. It is an admitted fact that the copy of the lette ..... X X X X Extracts X X X X X X X X Extracts X X X X
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