TMI Blog2017 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ade' - 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. - W.A.Nos.354 to 356 of 2017, C.M.P.Nos.5429 to 5431 of 2017 - - - Dated:- 4-8-2017 - Nooty Rama Mohanarao And M. Dhandapani, JJ. For the Appellants : Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Freight on Board (FOB) value of US Dollars of ₹ 1,96,446/- representing eight times, the duty exemption availed within a period of eight years. The petitioner-Firm has failed to discharge the said obligation, and it could not export any material. Consequently, a demand show cause notice, under Section 14 read with Section 11 (2) of the Foreign Trade (Development and Regulation) Act, 1992 (henceforth referred to as 'the Act') has been drawn. It is, in pursuance of this show cause notice, the order-in-original came to be passed on 02.08.2016. The learned Single Judge has noticed that, under Section 15 of the Act, an Appeal would lie against the Order-in-Original, and hence, the writ petitioner/Firm has an effective and effica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a clear violation of principles of natural justice. In normal circumstances, we would have set aside the order-in-original and remitted the matter 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. But, however, Shri. Su. Srinivasan, the learned Assistant Solicitor General of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 13 of the Act, on 17.04.2009. It is, thereafter, the Joint Director General of Foreign Trade, Coimbatore, drew the show cause notice, dated 31.12.2013. He, being superior Authority than the Deputy Director General, it may not be erroneous on his part to draw such a show cause notice. But, however, if he had finalized the proceedings and passed order-in-original, perhaps, no exception could have been drawn and the notification, dated 17.04.2009, would not have come in his way, to finalize the proceedings, he being a superior Authority than the Deputy Director General of Foreign Trade. One authority cannot draw the show cause notice and another Authority considers the objections and takes a final decision. It is wrong to do so. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reign Trade, informing him that the duty amount of ₹ 10,73,084, together with the interest calculated thereon, at ₹ 19,09,000/- has been remitted by the writ petitioner/Firm on 21.09.2016 and 13.07.2017, respectively, and also that, T.R. 6 Chellans have been drawn with regard to those payments bearing MCM.No.0091483, dated 22.09.2016 and MCM.No.0070820, dated 13.07.2017. The copy of that communication is taken on record, so was the communication, dated 17.04.2009. 9. We have now seen from the notification, dated 17.04.2009 that, it is the Foreign Trade Development Officer, who has been conferred power to deal with the goods upto the value of Rupees one crore. Therefore, it should be absolutely, open to any of the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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