https://www.taxtmi.com/caselaws?id=411741 A show cause notice based on a Revenue Intelligence report alleging false and forged declarations in obtaining EPCG benefits and redemption certificates was treated as a fresh proceeding under the Foreign Trade (Development and Regulation) Act, 1992. The court noted that the Act permits adjudication of contraventions, including notice, hearing, penalty and possible cancellation, where later intelligence reveals material irregularities. Section 16 review was confined to earlier adjudicated decisions or orders and did not bar action against a redemption certificate issued on the basis of information furnished by the licence holder and later questioned on new material. The challenge failed, and the writ petition was rejected with liberty to explain before the authorities. en-us Tue, 24 Aug 2021 00:00:00 +0530 Thu, 02 Sep 2021 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411741 A show cause notice based on a Revenue Intelligence report alleging false and forged declarations in obtaining EPCG benefits and redemption certificates was treated as a fresh proceeding under the Foreign Trade (Development and Regulation) Act, 1992. The court noted that the Act permits adjudication of contraventions, including notice, hearing, penalty and possible cancellation, where later intelligence reveals material irregularities. Section 16 review was confined to earlier adjudicated decisions or orders and did not bar action against a redemption certificate issued on the basis of information furnished by the licence holder and later questioned on new material. The challenge failed, and the writ petition was rejected with liberty to explain before the authorities. Case-Laws Customs Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411741