2017 (2) TMI 707

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..... Shri Thomas Mathew Nellimoottil and Pauly Mathew Muricken, SCs, for the Respondent. JUDGMENT These writ petitions are filed with reference to a common issue. The petitioner is a company who had imported certain vehicles with an Export Obligation. 2. According to the petitioner, the Export Obligation had been met within the specified time. However, when notices came to be issued, the petit .....

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..... s under challenge in W.P. (C). No. 16559/2016. It is contended that there is no necessity to issue such a show cause notice especially when there is a finding by the DGFT that the Export Obligation had been met. 4. W.P. (C). No. 4218/2016 has been filed on similar set of facts seeking for a direction to the 4th respondent to release the bank guarantee. The bank guarantee apparently had been .....

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..... not. When a competent authority had issued a show cause notice, it for the said authority to finalise the proceedings and therefore, I do not think that there is any illegality in the Commissioner of Customs issuing P18 show cause notice. 7. It is submitted by the learned Standing Counsel appearing on behalf of the respondents that the petitioner had already appeared and submitted their obje .....

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