9911796707
TMI Blog2015 (10) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... the newly impleaded respondent Nos.4 and 5. 4. The petitioners claim to be a partnership firm engaged in the manufacture and export of brass E.P.N.S., iron and aluminum artware, hardware, ready-made garments and other Indian handicrafts. The petitioners alleges that the Government of India floated a scheme by giving incentive to exporters in the form of "Focus Licence". Based on the scheme, the petitioners applied on 20.8.2014 for registration of the Focus Licence annexing relevant documents of the shipping bills. Since no action was being taken by the respondents, the petitioners filed Writ Petition No.5884 (M/B) of 2015 before the Lucknow Bench praying for a mandamus commanding the Chief Commissioner, Customs, Central Excise & Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, Customs, Central Excise & Service Tax, Lucknow to pass the order pursuant to the order of the Writ Court dated 8.7.2015, passed in Writ Petition No.5884 (M/B) 2015. 6. Having heard the learned counsel for the parties, we find that in this regard the Directorate of Revenue Intelligence had issued summons dated 9.7.2015, under Section 108 of the Customs Act, directing the petitioners to produce the necessary documents, namely, shipping bills, invoices, packing list and details of benefits availed under the Focus Product Licence. The petitioners did not appear nor produced the documents and instead filed Writ Petition No.7300 (M/B) of 2015, which was disposed of by an order dated 14.8.2015 permitting the petitioners to appear before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, that the contention of the petitioners, that the direction of the Court dated 8.7.2015 passed by the Writ Court in Writ Petition No.5884(M/B) of 2015 was not complied by the Commissioner, is patently erroneous. Necessary orders were passed which have been communicated by the competent authority to the petitioners. The contention, that no opportunity of hearing was provided is irrelevant. The Court only directed the competent authority to pass orders on the petitioners' application for grant of registration of Focus License. Since the investigation is pending and, it is alleged by the respondents that the petitioners are not co-operating, we are of the opinion, that it is not a fit case, at this stage, to issue any mandamus to the au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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