Kerala High Court
Aabijann Hospitality Pvt. Ltd vs Union Of India on 27 October, 2020
Author: P.V.Asha
Bench: P.V.Asha
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE SMT. JUSTICE P.V.ASHA
TUESDAY, THE 27TH DAY OF OCTOBER 2020 / 5TH KARTHIKA, 1942
WP(C).NO.21968 OF 2020(U)
PETITIONER:
AABIJANN HOSPITALITY PVT. LTD.
TC 09/1039-5, RAVISWAPNA MLR-138, BEHIND HDFC BANK,
SASTHAMANGALAM, TRIVANDRUM, KERALA, PIN-695010,
REPRESENTED BY ITS MANAGING DIRECTOR, ABHILASH
RAVEENDRAN, AGED 41, SON OF RAVEENDRAN.
BY ADVS.
SRI.M.R.SUDHEENDRAN
SRI.C.V.BIMAL ROY
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY, MINISTRY OF COMMERCE
AND INDUSTRY, DEPARTMENT OF COMMERCE,
UDYOG BHAVAN, NEW DELHI-110001.
2 DIRECTOR GENERAL OF FOREIGN TRADE,
GOVERNMENT OF INDIA, MINISTRY OF COMMERCE AND
INDUSTRY, DEPARTMENT OF COMMERCE, UDYOG BHAVAN,
NEW DELHI-110001.
3 DEPUTY DIRECTOR GENERAL OF FOREIGN TRADE,
GOVERNMENT OF INDIA, MINISTRY OF COMMERCE AND
INDUSTRY, DEPARTMENT OF COMMERCE, DGFT POLICY
SECTION-3, UDYOG BHAVAN, NEW DELHI-110001.
4 JOINT DIRECTOR GENERAL OF FOREIGN TRADE AND THE
REGIONAL AUTHORITY
DGFT KOCHI, V FLOOR, A1-BLOCK, KENDRIYA BHAVAN,
KAKKANAD, ERNAKULAM-682037.
BY SRI.GIRISH KUMAR.V., CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).NO.21968 OF 2020(U)
2
J U D G M E N T
Petitioner is a private limited company and an exporter of services and provides/supply of Hospital Services in India to Service Consumers of other countries with certificate of Importer Exporter Code issued under the provisions of Foreign Trade (Development and Regulation) Act, 1992 (for short 'the Act') issued by the first respondent. It is stated that Ext.P3 Authorization of Duty Scrip granted to petitioner on 27.02.2017 was cancelled as per Ext.P4 order dated 23.05.2019. Petitioner submitted Ext.P6 appeal as against the said order as early as on 07.06.2019. Along with Ext.P1 E-mail dated 08.09.2020 petitioner received a copy of Ext.P2 proceedings issued on 03.09.2019 rejecting the appeal. Petitioner points out that the order of cancellation of the Authorization of Duty Scrip is appealable under Section 9(5) of the Act, 1992 and the said appeal can also be treated as one filed under Section 15 of WP(C).NO.21968 OF 2020(U) 3 the Act and therefore such an appeal ought to have been considered after affording an opportunity of hearing to the petitioner, on merits.
2. On the other hand second respondent rejected the appeal stating that it is an administrative order and not appealable. Not only that it was rejected it was not communicated also to the petitioner except along with Ext.P1 E-mail on 08.09.2020. It is thereafter that Ext.P7 show cause notice has been issued by the 4th respondent to the petitioner on 30.09.2020 for taking further action on the basis of Ext.P4 cancellation.
3. I heard the learned counsel for the petitioner as well as Shri Girish, learned CGC appearing for the respondents.
4. Having heard the contentions on either side I am of the view that Ext.P2 order is liable to be set aside and I do so.
Accordingly this writ petition is disposed of directing the second respondent to consider and pass WP(C).NO.21968 OF 2020(U) 4 orders on Ext.P6 appeal in accordance with law, treating the same as an appeal under Section 9(5) r/w Section 15 of the Act, after affording an opportunity of hearing to the petitioner. Till orders are passed no further proceedings shall be initiated against the petitioner pursuant to Ext.P4 cancellation. It is made clear that hearing can be held through electronic mode.
Sd/-
P.V.ASHA, JUDGE AS WP(C).NO.21968 OF 2020(U) 5 APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE EMAILED LETTER NO.F.NO.01/61/180/03/AM20/PC-3/E-15720 DATED 8.9.2020.
EXHIBIT P2 TRUE COPY OF THE ORDER OF REJECTION OF THE APPEAL BY THE 2ND RESPONDENT AS PER DECISION/ORDER F.NO.18/6/2019- 20/ECA.1/198 DATED 3.9.2019.
EXHIBIT P3 TRUE COPY OF THE AUTHORISATION OF THE DUTY SCRIP AS PER AUTHORISATION NO.5319005251(1OF1) DATED 27.7.2017.
EXHIBIT P4 TRUE COPY OF THE ORDER CANCELLING AUTHORISATION OF DUTY CREDIT SCRIP, VIDE LETTER NO. F NO.01/61/180/03/AM20/PC-3/196 DATED 23.5.2019.
EXHIBIT P5 TRUE COPY OF THE SPEED POST COMMUNICATION VIDE LETTER NO.53/21/094/80004/AM 18/346 DATED 28.5.2019 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P6 TRUE COPY OF THE APPEAL MEMORANDUM DATED 7.6.2019, ALONG WITH 8 NO'S OF ENCLOSURES THEREIN, FILED BEFORE THE 2ND RESPONDENT APPELLATE AUTHORITY. EXHIBIT P7 TRUE COPY OF THE SHOW-CAUSE NOTICE DATED 30.9.2020 ISSUED BY THE 4TH RESPONDENT.