TMI Blog2017 (2) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... Obligation. But still it is a matter for the Commissioner of Customs to decide on the question as to whether the licence conditions had been fully complied with or not. When a competent authority had issued a SCN, 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 SCN - petition dismissed. - W.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 14472 of 2007 [2015 (323) E.L.T. 743 (Ker.)]. This Court after considering the entire issue observed that the issue projected in the show cause notice issued by the Customs Department has to be initially considered by the Director General of Foreign Trade and thereafter, the matter has to be proceeded with. 3. Apparently, the Director General of Foreign Trade had considered the matter and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents 1, 3 and 4 in W.P. (C). No. 4218/2016 and the respondents in W.P. (C). No. 16559/2016 inter alia contending that it is for the Commissioner of Customs to take appropriate action in accordance with Ext.P18 show cause notice and the enquiry is with reference to the question as to whether the licence conditions had been complied with or not. 6. True that the DGFT had formed an opinion that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). No. 4218 of 2016 in which the request is for releasing bank guarantee, the release of bank guarantee will depend upon the final orders to be passed by the respondent authorities and therefore, no direction can be issued in the matter. It is only observed that the respondents shall pass the final order within a period of one month from the date of receipt of a copy of this judgment. 10. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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