9911796707
TMI Blog2021 (4) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction on face on record, the said two notices need not be interfered with, at this stage. The adjudication pursuant to the Show Cause should be brought to a logical conclusion. The petitioner shall cooperate with the adjudicating authority in terms of the notice dated 1st January, 2021. Since no adjudication has been made by the respondents as yet and that there has been no coercive steps taken since August 2019, it is expected that there shall be no coercive action from the respondents as against the petitioners till one week after the communication of the adjudication order in terms of the show cause notice dated 1st January, 2021. Nothing further remains to be adjudicated in this writ petition and the same is, accordingly, dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... group companies which was not permissible beyond 1st April, 2008. The petitioner no. 1 was therefor requested to pay the customs duty/interest for the unfulfilled export obligation to the extent of 50 per cent. The petitioner no. 1 made a representation against such notice and, ultimately, on 1st January 2021 a show cause notice was issued under Sections 9 and 11 of Foreign Trade Development Act, 1992 read with Rule 7 of the Foreign Trade (Regulation) Act, 1993. The petitioners have, inter alia, challenged the notices dated 19th August, 2019 and 1st January, 2021 in the instant writ petition. The petitioners say that the said two notices are without jurisdiction and bad in law. This Court according to the petitioners in exercise of its w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, 2021 was issued considering the reply from the petitioners. On behalf of the respondents it is further submitted that the question of taking coercive steps at this stage does not arise as the matter is only at the stage of issuance of the show cause notice which will culminate into an adjudication order only after the adjudication is complete. Till such time the question of taking any coercive step will not arise from the side of the respondents. After hearing the parties and considering the materials on record, I find that the two notices respectively dated 19th August, 2019 and 1st january, 2021 have been issued by the authorised officer. The interference by Writ Court at the Show Cause stage can be made only on very limited ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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