https://www.taxtmi.com/caselaws?id=74339 Section 12(2) of the Foreign Exchange Regulation Act, 1947 applied to consignment-type transactions and not to sales already completed before export. On that footing, show cause notices and the resulting adjudication based on the inapplicable provision were without jurisdiction and liable to be quashed. The alternative statutory appeal did not bar writ relief because a jurisdictional defect can be corrected under Article 226. The later amendment in Section 18(2) of the 1973 Act was noted only to show that the earlier text was narrower in scope. en-us Sun, 10 Sep 1989 00:00:00 +0530 Wed, 08 Jun 2011 12:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74339 Section 12(2) of the Foreign Exchange Regulation Act, 1947 applied to consignment-type transactions and not to sales already completed before export. On that footing, show cause notices and the resulting adjudication based on the inapplicable provision were without jurisdiction and liable to be quashed. The alternative statutory appeal did not bar writ relief because a jurisdictional defect can be corrected under Article 226. The later amendment in Section 18(2) of the 1973 Act was noted only to show that the earlier text was narrower in scope. Case-Laws Customs Sun, 10 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74339