2026 (4) TMI 1102

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....ition is filed for the following relief: "To call for the records pertaining to the order dated 21.08.2024 passed by the 2nd respondent and the consequential order in appeal dated 21.01.2025 passed by the 1st respondent and quash the same and further direct the 1st respondent to provide an opportunity of personal hearing before passing any orders". 2. The petitioner is a company engaged in the business of manufacture of machine parts for automobiles and other engineering industries. During the course of their business, the petitioner had obtained two Export Promotion Capital Goods authorisations dated 27.02.2008 and 27.06.2008. The said authorisations were obtained for import of capital goods under concessional rate of duty unde....

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....rity to issue a fresh show cause notice and to pass fresh orders after providing the petitioner with an opportunity of personal hearing. 6. Pursuant to the said order, the petitioner had submitted all the relevant documents evidencing the completion of export obligation under authorization dated 27.02.2008, vide letter dated 25.09.2024 to the Office of the Additional Director General of Foreign Trade. Thereafter, when the petitioner approached the authorities to follow up on the above referred letter, the petitioner was informed that the Joint Director General of Foreign Trade, the 2nd Respondent herein, had already passed an order dated 21.08.2024, whereby the said authority had found that the petitioner has defaulted in complying with ....