2025 (4) TMI 836

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....cate Mr. Aayog Doshi for the petitioners and learned Senior Standing Counsel Mr. Ankit Shah for respondent Nos. 1 and 3. 2. This Court passed the following order on 22.06.2022: "1. The petitioners have approached this Court questioning the action on the part of the respondent no. 2, - Directorate of Revenue Intelligence in initiating an inquiry as to whether the subject Service Exports from India Scrips have been properly issued to the petitioner no. 1 by the Directorate General of Foreign Trade (DGFT) - respondent no. 3. The petitioners challenge the very jurisdiction of the respondent no. 2 on the ground that such scrips have been issued under the Foreign Trade (Development and Regulation) Act, 1992 (FTDR Act) read with Foreig....

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.... It was further submitted that the respondent-authorities do not have any jurisdiction to process the classification of the services provided which is under domain of the Director General of Foreign Trade. 4. It was therefore submitted that the initiation of the investigation proceedings by the respondent-DRI is liable to be quashed and set aside. 5. On the other hand, learned advocate Mr. Ankit Shah for the respondent submitted that respondent-DRI has only initiated the investigation and has not reached upon any conclusion and after considering the documents submitted by the petitioner, the DRI-respondent No. 2 is required to take initiation of any action against the petitioner. It was therefore, submitted that no interference be mad....