USMS SAFFRON CO. INC. Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India challenges a show cause notice.

(2.) The prayer in the writ petition is to quash and set aside the impugned show cause notice dated 5th February, 2016, issued by the second respondent and all proceedings in furtherance thereof.

(3.) Mr. Sridharan, learned senior counsel appearing for the petitioner would submit that the petitioner was compelled to approach this Court for both respondents are exercising powers under the Customs Act. During the course of their business, the petitioners purchased a duty free import authorisation issued to various exporters of "Assorted Confectionery and Biscuits". These authorisations are duly transferred in favour of the petitioner by the Regional Authority in the office of the Director General of Foreign Trade (for short "DGFT").