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2009 (6) TMI 614

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..... Prithu Dudhoria, Advocates, for the Respondent. [Order]. - In this writ application the petitioner has inter alia challenged a notice of personal hearing issued to the petitioner from the office of the Deputy Director of Foreign Trade, Cuttack. 2. The petitioner No. 1 inter alia carries on business of rendering maritime transport services as defined in appendix 36 of the Foreign Trade Policy for the years 2004 to 2009. 3. Pursuant to the foreign trade policy for the years 2004 to 2009, the respondent No. 1 introduced a scheme of duty free credit entitlement of 10% service charges realised in foreign exchange. 4. Pursuant to an application made by the petitioner No. 1, the petitioner No. 1 was granted duty cr .....

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..... dated 10 March 2006 the respondent No. 4 imposed penalty of Rs. 5,00,000/- on the petitioner No. 1 and Rs. 10,000/- each on the petitioner Nos. 2 to 5 and further directed the petitioners to refund Rs. 21,62,000/- alongwith 15% interest from the date of import till the date of payment. 9. Aggrieved by the aforesaid order the petitioners preferred an appeal under Section 15 of the Foreign Trade (Development Regulation) Act, 1992 and also filed an application under the third proviso of Section 15 of the said Act of 1992 for dispensation of pre-deposit of penalty imposed on them. 10. Aggrieved by an order dated 28th August 2006 directing pre-deposit of the entire penalty the petitioner filed a writ application in this Court. .....

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..... sonal hearing was issued by the Deputy Director General of Foreign Trade, Cuttack calling upon the petitioner to appear before him in connection with the cross-examination of the chartered accountant. The notice is under challenge. 16. On behalf of the petitioner it is submitted that the Appellate Authority i.e. Additional Director General of Foreign Trade remitted the case back to the Joint Director General of Foreign Trade, Kolkata for the limited purpose of summoning the concerned representative of M/s. Nirupam Associates, Chartered Accountants. 17. It is submitted that the order in appeal before the appellate authority was passed by the Joint Director General of Foreign Trade, Kolkata. The case was remitted back to the s .....

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