9911796707
TMI Blog2017 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Single Judge, dismissing the Writ Petitions, while preserving liberty to approach the Appellate Authority against the impugned orders. 2. It would be appropriate to notice that the afore mentioned Writ Petitions have been preferred by the writ petitioners aggrieved by the orders passed by the Deputy Director General of Foreign Trade, Coimbatore, in Order-in-Original, dated 02.08.2016. 3. The writ petitioners have availed duty concession, subject to fulfilling the corresponding export obligations. However, in spite of granting extension of time for fulfilling the export obligations, the writ petitioner/Firm has failed to discharge those obligations satisfactorily. Consequently, the respondent had proceeded against the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, particularly, when principles of natural justice have not been observed by the Authority, who determined the issue. In support of his plea, the learned counsel has drawn our attention to the show cause notice, dated 31.12.2013, which has been placed at page No.6 of the paper book filed accompanying the Writ Appeals. The said show cause notice, which is a demand-cum-show cause notice, drawn under Section 14 read with 11 (2) of the Act is, in fact, drawn by the Joint Director General of Foreign Trade. Shri.M.Gopinath, the then Joint Director General of Foreign Trade, at Coimbatore, signed the said show cause notice, whereas, the order-in-original, dated 02.08.2016, has been passed by the Deputy Director General of Foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers conferred under Section 13 of the Act and in supersession of the earlier notification in S.O.24 (E) dated 20.01.1999, as amended by Notification S.O.194(E), dated 06.03.2000 and Notification S.O.1534(E) dated 14.09.2006, except as respects things done or omitted to be done before that super session, the Central Government authorized the Officers specified in Column 2 of the table appended for the purpose of exercising powers under Section 13 read with Section 11, subject to the limits specified against such Officers in the corresponding column III of the said table. 7. Therefore, the learned Standing Counsel for the Central Government would submit that, as per the latest notification, dated 17.04.2009, it is the Deputy Director General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hesitation to set aside the order-in-original passed by the Deputy Director General of Foreign Trade, Coimbatore. 8. However, the matter does not stop there. The learned Assistant Solicitor General has drawn our attention to the fact that, so long as the exemption duty, which is availed has not been remitted, and the interest payable thereon is also not tendered, the obligation of the writ petitioner/Firm does not cease and it still continues liable to be proceeded under Section 11 of the Act. To neutralize this submission, the learned counsel for the appellant would submit that the duty together with the interest was paid. At that stage, the learned Assistant Solicitor General sought for time on the last occasion, when we heard this matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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