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2019 (1) TMI 1291

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..... akara Shetty, CGC, Sri. Y. Hari Prasad, CGC ORDER The petitioners have challenged the letter dated 15.02.2012 (Annexure A) issued by the respondent No.3 wherein it is stated that the first petitioner is not entitled to get any benefit of Advance Authorization. 2. The case of the petitioners is that second petitioner is the Project Authority developing Small Hydro Electric Power Project in Himachal Pradesh, India. The second petitioner entered into contract with the first petitioner for supply of materials for the Power Project. Subsequently, the petitioners have entered a second contract on 27.07.2010 (Annexure-C) for installation of plant and equipment. Pursuant to that contract, the first petitioner had placed an order for supply of E .....

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..... hese petitions. 4. Sri B.G.Chidananda Urs, learned counsel for the petitioners submits that as per the contract, first petitioner is importing various components from outside the country,assembling the same in India and making finished products and supplying the same to the second petitioner. Hence, the first petitioner was the 'manufacturer' as defined under para 9.36 of Foreign Trade Policy. Accordingly, first petitioner is entitled for the deemed export benefit. The first petitioner has furnished the relevant documents to show that he has imported the components and assembled the same in India. The respondents, without giving any notice and without considering the documents submitted by the first petitioner have taken a unilateral decis .....

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..... ed for deemed export benefit. The respondents have not given any opportunity to the petitioners to establish their case and they have not considered the documents produced by the petitioners. They have unilaterally taken a decision and passed the impugned order at Annexure-A. Therefore, there is violation of principles of natural justice. To give one more opportunity to the petitioners Annexure-A dated 15.02.2012 is treated as show-cause notice. The petitioners are permitted to submit their reply with the relevant documents to respondent No.3 within a period of four weeks from the date of receipt of the certified copy of this order. The third respondent is directed to consider the reply given by the petitioners along with the relevant docu .....

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