9911796707
TMI Blog2021 (11) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... d that petitioner was not afforded any opportunity of personal hearing. Wherever the benefit conferred upon the petitioner by issuance of redemption letter is sought to be revoked, there has to be strict adherence to the principles of natural justice. The recovery notice dated 18.09.2018 issued by the respondent no.3 at Annexure-'M' and the letter dated 18.09.2018 at Annexure-'N' are set aside. The respondent authorities to issue a show-cause notice and decide the matter after affording an opportunity of personal hearing to the petitioner. The action of invocation of bank guarantee by the respondent is set aside and the communication of the authority to the bank is held to be illegal as the same was issued without issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification. 3. The petitioner submits that it had fulfilled the obligation as imposed under the Notification No.102/2009 dated 11.09.2019 and had sought for necessary discharge relating to export obligation. 4. The petitioner submits that he received a redemption letter dated 18.01.2017 as per which there was a clear finding that export obligation has been discharged against the authorisation in terms of Para 5.13 of Hand Book of Procedure. The petitioner however submits that on 31.05.2017, demand notice came to be issued by the respondent no.2-Deputy Commissioner of Customs (EPCG), according to which, the authorities pointed out failure of the condition of EPCG Notification No.102/2009 dated 11.09.2009, which had imposed prohi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice indicating initiation of adjudication process and accordingly, enforcement of bank guarantee without any adjudication is illegal. It is to be noticed that the respondent authority prior to issuing of demand notice at Annexure-'M' following it with enforcement of bank guarantee, ought to have adjudicated the issue by issuance of a show-cause notice. 8. It is pointed out that if the petitioner were afforded an opportunity of personal hearing, it would have demonstrated that export obligation was fulfilled and only thereafter, sale was made. 9. A perusal of the records would indicate that no show-cause notice has been issued as the first step in the proceedings of adjudication as contemplated under Section 28. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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