TaxTMI 
TaxTMI 
2022 (8) TMI 13
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....o appearance JUDGMENT R.MAHADEVAN, J. Challenging the order dated 25.03.2021 passed by the learned Judge in W.P. No. 383 of 2017, the appellant / assessee has come up with this appeal. 2.The necessary facts leading to the filing of this appeal, would run thus: 2.1. The appellant is in the business of import and export and has obtained Import Export Code No.0492020779. During the course of the same, they had obtained four EPCG authorisations from the third respondent for import of vapour absorption heat pump, membrane filter press, lenser mixed pack PP membrane, Deliniting Hulling & Oil Pressing Equipment, Diesel Generating Set and Centrifugal Separator. With the use of the imported goods, the appellant has an obligation to export Vanas....
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....pellant approached the respondent authorities in this regard. Finding no response, they have preferred WP.No.383 of 2017, to quash the order of cancellation of their import export code no.0492020779 by the third respondent and for consequential direction. 2.6. By order dated 25.03.2021, the learned Judge has disposed of the said writ petition, with the following directions: (i)The jurisdictional officer under the Foreign Trade (Development and Regulation) Act, 1992 should issue appropriate show cause notice to the appellant within a period of 30 days from the date of receipt of the order, calling upon them to explain, as to why the import export code should not be cancelled; (ii)On such show cause notice being issued within such time, ....
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....t cancellation of the licence. Thus, according to the learned counsel, show cause notice under Section 8 of the Act is mandatory, without which, the department is not justified in either cancelling or superseding the IEC licence issued to the appellant. Therefore, the learned Judge sought to allow this appeal by setting aside the order of the learned Judge as well as the order impugned in the writ petition. 4.On the other hand, the learned Central Government Standing Counsel appearing for the respondents submitted that the appellant has not discharged the export obligation undertaken in the authorisations issued to them and hence, the IEC licence was suspended on 17.03.2014. However, the learned counsel fairly conceded that no separate sho....