Court dismisses writ petition without assessing merits, directs petitioners to seek relief from Directorate General.

The court disposed of the writ petition without assessing the merits of the petitioners' claims, leaving the arguments open for future review. The petitioners can seek interim relief from the Directorate General of Export Promotion. The court directed the petitioners to make a representation within two weeks, with the third respondent required to provide a decision within two months, allowing for a hearing if requested. All pending applications were also resolved by the court.

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Issues involved:
The writ petition seeks to challenge the withdrawal of benefits and show cause notices issued by the respondents, alleging them to be illegal and arbitrary, violating constitutional provisions.

Withdrawal of benefits:
The petitioners established a unit in Himachal Pradesh based on clarifications from the Directorate General of Export Promotion. The eligible exemption was withdrawn, leading to a show cause notice being issued. The petitioners claim the withdrawal was communicated late, hindering their ability to respond. The court notes the option for the petitioners to seek clarification from the Directorate General of Export Promotion and directs them to make a representation within two weeks. The third respondent is instructed to consider the representation and provide a decision within two months, allowing for a hearing if requested.

Conclusion:
The court disposes of the writ petition without delving into the merits of the petitioners' contentions, leaving all arguments open for future consideration. The petitioners are permitted to approach the Directorate General of Export Promotion for interim relief while the matter is pending before them. All pending applications are also disposed of by the court.

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