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2016 (7) TMI 1382

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..... or General of Foreign Trade under VKGUY scheme of Chapter 3 - the matter is sub-judice before the respondent No. 1-Joint Director General of Foreign Trade, Indore, without expressing any opinion on merits of the case - petition disposed off. - Writ Petition No. 4554 of 2016 - - - Dated:- 19-7-2016 - P.K. Jaiswal and Vivek Rusia, JJ. Shri A.M. Mathur, Sr. Counsel and Ashutosh Upadhyaya, Counsel, for the Petitioner. ORDER Shri A.M. Mathur, learned senior counsel with Shri Ashutosh Upadhyaya, learned counsel for the petitioner. Heard on the question of admission. 2. By this writ petition under Article 226/227 of the Constitution of India, the petitioner is praying for quashment of show cause notice dated 4-4-2016 (Annexu .....

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..... the petitioner was advised to submit the reply within 7 days positively along with supporting documents failing which petitioner s IEC will be placed in DEL and the VKGUY authorizations granted earlier will be cancelled as per direction of the excise authorities, without any prior intimation to the petitioner. 6. On 22-4-2016, the petitioner was again asked for the reasons on the ground that no reason was assigned about the alleged misclassification of the exported products and requested to supply the copy of the letter and upon document to the show cause notice. 7. On 13-4-2016, a detailed representation has been given by the petitioner. The department vide its letter dated 26-4-2016 replied to the letter dated 22-4-2016 and as .....

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..... hat the the description, quantity and value of the goods covered by this invoice and particulars amplified in the packing list as such as gross weight checked and certified export mark have been checked after verifying the container . The contention of the learned Senior counsel for the petitioner that without changing the classification of the product in question by the customs authorities by any orders, the office of the Joint Director General of Foreign Trade, Indore, issued a show cause notice on 4-4-2016. This show cause notice nowhere says that under which provision of which particular act, it is issued, no specific reasons is given and apparently, it is a vague show cause notice and asking for the reply without supplying the copies .....

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..... from the shipping bills, which is at page 26 onwords and, therefore, the judgments cited by the learned Senior Counsel are distinguishable on facts. Apart from that in the present case an intelligence was collected by the officers of headquarters preventive branch of their Commissionerate that the plant of the petitioner is based on solvent extraction technology and they are exporting residue left from the extraction of soyabean, which is covered under Chapter Heading No. 2304 and not under Chapter Heading No. 1208 of CETA, 1985 and the petitioner has taken inadmissible incentive from the office of Joint Director General of Foreign Trade under VKGUY scheme of Chapter 3. The petitioner has to reply to the show cause notice that the item whic .....

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