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2018 (2) TMI 1200

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..... the orders and which bind it. We, therefore, do not think that the Director General of Foreign Trade can withhold the request which is made by the petitioner all the more when the orders passed and impugned in the petition, would not survive the scrutiny of law - petition allowed - decided in favor of petitioner. - WRIT PETITION NO.2240 of 2013, NOTICE OF MOTION NO.359 OF 2016 - - - Dated:- 12-2-2018 - S. C. Dharmadhikari And Smt. Bharati H. Dangre, JJ. Mr. Vikram Nankani, Sr. Counsel with Mr.Naresh Thacker and Mr.Jitendra Motwani i/b Naresh Thacker for the petitioner Mr. Pradeep S. Jetley and Mr.M.S.Bhardwaj for the respondents ORDER P. C. 1 The Notice of Motion is on board, but both sides have no objection to the .....

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..... based on the order passed on 19th April 2013 by the Commissioner of Customs, Kandla. That order confirmed the demand raised by a show cause notice issued by the office of the Joint Director General of Revenue Intelligence, Mumbai. This order of the Commissioner of Customs, Kandla was set aside by the Tribunal on 22nd May 2014, copy of which is Exhibit3 to the affidavit in support to this Notice of Motion. This order was confirmed by Hon'ble Supreme Court as the Revenue's Appeal was dismissed on 28th November 2014. 6 In paragraph no.7 of the affidavit in support, it is stated as under : 7. I further say that the Order dated 22nd May 2014 of the Tribunal is a common order passed in relation to three other similarly situated pa .....

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..... information the above two orders have been accepted by the department and have therefore attained finality. 7 Thereafter, it is stated in paragraph nos.8 and 9 that in the light of this development, the petitioner approached the Office of the Joint Director General of Foreign Trade for a clarification in relation to the Advance licenses/ Authorizations which were pending redemption. On 4th December 2015, the Office of the DGFT, New Delhi clarified that these would be allowed to be redeemed provided the export obligations have been fulfilled. That letter is Exhibit8 to the affidavit in support of the Notice of Motion. The petitioner pointed out that they have discharged the Export Obligation, and therefore, applied for issuance of the & .....

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..... o.4 is based entirely on the order passed by the Commissioner of Customs, Kandla, which as aforesaid, has also been set aside by the Tribunal and the Appeal filed by the Commissioner of Customs has also been dismissed by the Hon'ble Supreme Court. Besides, two other similar orders passed by respondent no.4 in respect of M/s.PSL Limited and M/s. Man Industries Limited, who were subject to common investigation by DRI and who are also parties to the same common order dated 22.05.2014 of the Tribunal, have also been set aside by the Appellate Authority under the Foreign Trade (Development Regulations) Act, 1992, meaning thereby that the order dated 11th September 2013 is also rendered unenforceable for the same reason contained in the ord .....

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