Appellate Order Quashed for Failing to Apply Mind Under Section 9(4) FTDR Act, Rule 10 Reviewed

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....The HC quashed the impugned appellate order that partially cancelled MEIS scrips on the ground of excess availing, finding the Appellate Authority failed to apply its mind or provide reasons under Section 9(4) of the FTDR Act read with Rule 10 of the Foreign Trade (Regulation) Rules, 1993. The court noted the retrospective cancellation was impermissible as the scrips had expired before initiation of cancellation proceedings. The alleged contravention related solely to foreign trade policy and did not satisfy the criteria under Rule 10(a), (b), or (c), with no proper justification under Rule 10(d). The matter was remanded to the first respondent for fresh adjudication in accordance with law and principles of natural justice, directing the authority to consider the grounds raised and record reasoned findings. The petitions were allowed by way of remand.....