w w w . L a w y e r S e r v i c e s . i n



M/s. Intimate Fashions (India) Private Limited, Represented by its Deputy General Manager-Finance, David Robert Samuel Ponraj, Nandhivaram & Another v/s The Additional Director General of Foreign Trade, Ministry of Commerce and Industry, Chennai & Others


Company & Directors' Information:- L & T FINANCE LIMITED [Amalgamated] CIN = U65990MH1994PLC083147

Company & Directors' Information:- S P FINANCE PRIVATE LIMITED [Active] CIN = U65990MH1979PTC021790

Company & Directors' Information:- V L S FINANCE LIMITED [Active] CIN = L65910DL1986PLC023129

Company & Directors' Information:- INTIMATE FASHIONS (INDIA)) PRIVATE LIMITED [Active] CIN = U18101TN1997PTC037536

Company & Directors' Information:- L R N FINANCE LIMITED [Active] CIN = U65921TN1992PLC089288

Company & Directors' Information:- S M FINANCE LTD [Active] CIN = L65999TG1984PLC004526

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = L65999WB1993PLC058107

Company & Directors' Information:- B R D FINANCE LIMITED [Active] CIN = U65910KL1995PLC009430

Company & Directors' Information:- T C I FINANCE LIMITED [Active] CIN = U65920MH1973PLC017042

Company & Directors' Information:- A. V. B. FINANCE PRIVATE LIMITED. [Active] CIN = U65993DL1992PTC049818

Company & Directors' Information:- S M L FINANCE LIMITED [Active] CIN = U65910KL1996PLC010648

Company & Directors' Information:- INDIA FASHIONS LIMITED [Active] CIN = U18101MH2005PLC156779

Company & Directors' Information:- S B FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008268

Company & Directors' Information:- INDIA FINANCE LTD. [Active] CIN = L65110WB1984PLC050214

Company & Directors' Information:- P G INDUSTRY LIMITED [Active] CIN = L74899DL1993PLC056421

Company & Directors' Information:- J J FINANCE CORPORATION LTD [Active] CIN = L65921WB1982PLC035092

Company & Directors' Information:- INDIA E-COMMERCE LIMITED [Active] CIN = L99999MH1968PLC014091

Company & Directors' Information:- G V S FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008269

Company & Directors' Information:- G T P FINANCE LIMITED [Active] CIN = U65921TZ1991PLC003149

Company & Directors' Information:- S R K FINANCE PRIVATE LIMITED [Active] CIN = U65910UP1994PTC016038

Company & Directors' Information:- R N FINANCE LIMITED [Active] CIN = U74899DL1988PLC034289

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = U65999WB1993PLC058107

Company & Directors' Information:- I TRADE LIMITED [Active] CIN = U67120TN1999PLC043813

Company & Directors' Information:- C K G FINANCE PRIVATE LIMITED [Active] CIN = U65910KL1996PTC010147

Company & Directors' Information:- L N FINANCE LTD [Active] CIN = U65923WB1991PLC052876

Company & Directors' Information:- R K FINANCE LTD [Active] CIN = L65921WB1983PLC035896

Company & Directors' Information:- R D FASHIONS PRIVATE LIMITED [Active] CIN = U17299MH2005PTC158153

Company & Directors' Information:- G D FASHIONS PRIVATE LIMITED [Active] CIN = U52322MH1996PTC098865

Company & Directors' Information:- V P C L FINANCE LIMITED [Active] CIN = U65920TG1996PLC023172

Company & Directors' Information:- TRADE INDIA LTD [Active] CIN = U51909PB1982PLC004822

Company & Directors' Information:- J S M FINANCE PVT LTD [Active] CIN = U74140MP1995PTC009542

Company & Directors' Information:- K B FASHIONS PRIVATE LIMITED [Active] CIN = U18101DL1999PTC098183

Company & Directors' Information:- I & D FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1991PTC021369

Company & Directors' Information:- S H COMMERCE PRIVATE LIMITED [Active] CIN = U51109WB2008PTC121420

Company & Directors' Information:- A. M. COMMERCE PRIVATE LIMITED [Active] CIN = U51909WB2011PTC168744

Company & Directors' Information:- L N FINANCE PVT LTD [Active] CIN = U65929AS1992PTC003766

Company & Directors' Information:- N B A FINANCE LIMITED [Strike Off] CIN = U74899DL1993PLC052393

Company & Directors' Information:- T P D FINANCE LIMITED [Strike Off] CIN = U67120RJ1994PLC008051

Company & Directors' Information:- R G L FINANCE COMPANY PRIVATE LIMITED [Active] CIN = U74899DL1983PTC015809

Company & Directors' Information:- S K B FINANCE LIMITED [Amalgamated] CIN = U65999WB1996PLC082317

Company & Directors' Information:- J V FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC067873

Company & Directors' Information:- L C J FINANCE PVT. LTD. [Active] CIN = U65921WB1995PTC068809

Company & Directors' Information:- A V M TRADE AND FINANCE PRIVATE LIMITED [Active] CIN = U25200MH1985PTC037195

Company & Directors' Information:- H L T FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921DL1996PTC078128

Company & Directors' Information:- M G TRADE & INDUSTRY PRIVATE LIMITED [Active] CIN = U51909AS2012PTC011036

Company & Directors' Information:- R N C P FINANCE LTD. [Dissolved] CIN = U67120WB1995PLC072339

Company & Directors' Information:- T T FINANCE LIMITED [Amalgamated] CIN = U67120DL1986PLC023168

Company & Directors' Information:- S. K. FASHIONS PRIVATE LIMITED [Active] CIN = U18204CT2012PTC000157

Company & Directors' Information:- M M V R FINANCE LIMITED [Active] CIN = U65921TZ1997PLC007705

Company & Directors' Information:- D B FINANCE PRIVATE LIMITED [Active] CIN = U65191TN1989PTC016705

Company & Directors' Information:- CHENNAI FASHIONS (INDIA) PRIVATE LIMITED [Active] CIN = U18101TN2005PTC055184

Company & Directors' Information:- G S E-COMMERCE PRIVATE LIMITED [Active] CIN = U52100KA2013PTC067567

Company & Directors' Information:- P L K TRADE & FINANCE PVT LTD [Amalgamated] CIN = U51909WB1992PTC054951

Company & Directors' Information:- K D FASHIONS INDIA PRIVATE LIMITED [Active] CIN = U18101MH2002PTC134820

Company & Directors' Information:- C H P FINANCE PVT LTD [Active] CIN = U65921PB1992PTC012788

Company & Directors' Information:- A P FASHIONS PRIVATE LTD [Active] CIN = U51909WB1991PTC051934

Company & Directors' Information:- L T FASHIONS PRIVATE LIMITED [Active] CIN = U18101GJ1994PTC021109

Company & Directors' Information:- S L B P FINANCE PRIVATE LIMITED [Active] CIN = U74899DL1990PTC041694

Company & Directors' Information:- R S FINANCE PVT LTD [Active] CIN = U65191WB1988PTC044144

Company & Directors' Information:- D. M. FASHIONS PRIVATE LIMITED [Active] CIN = U51109MH2009PTC190329

Company & Directors' Information:- I C FINANCE PRIVATE LIMITED [Active] CIN = U65921UP1989PTC011236

Company & Directors' Information:- V K COMMERCE PVT LTD [Amalgamated] CIN = U51109WB1984PTC037122

Company & Directors' Information:- R P TRADE PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005646

Company & Directors' Information:- S S B FASHIONS PRIVATE LIMITED [Active] CIN = U17110GJ2005PTC045905

Company & Directors' Information:- P. R. COMMERCE PRIVATE LIMITED [Active] CIN = U51909WB2008PTC122333

Company & Directors' Information:- V K FINANCE PVT LTD [Strike Off] CIN = U67120WB1991PTC052140

Company & Directors' Information:- M & P E. COMMERCE PRIVATE LIMITED [Active] CIN = U74300DL1999PTC099198

Company & Directors' Information:- C AND N FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921DL1998PTC094290

Company & Directors' Information:- C D R FINANCE LIMITED [Strike Off] CIN = U65910TG1995PLC022237

Company & Directors' Information:- J R FINANCE LIMITED [Active] CIN = U65921PB1996PLC017699

Company & Directors' Information:- S H FASHIONS PRIVATE LIMITED [Active] CIN = U51909DL2004PTC128342

Company & Directors' Information:- I C S FINANCE LIMITED [Strike Off] CIN = U65921TZ1987PLC001991

Company & Directors' Information:- J S B FASHIONS PRIVATE LIMITED [Active] CIN = U17119GJ2002PTC040960

Company & Directors' Information:- V V FASHIONS PRIVATE LIMITED [Active] CIN = U17120MH2003PTC139741

Company & Directors' Information:- R S COMMERCE PVT LTD [Converted to LLP] CIN = U51909WB1995PTC074372

Company & Directors' Information:- T J R FINANCE LIMITED [Under Process of Striking Off] CIN = U65910GJ1995PLC025753

Company & Directors' Information:- D D S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910DL1996PTC076165

Company & Directors' Information:- K V L FINANCE LIMITED [Strike Off] CIN = U65191TN1989PLC016715

Company & Directors' Information:- D A S FINANCE PVT LIMITED [Strike Off] CIN = U65921PB1993PTC012888

Company & Directors' Information:- A. E. FASHIONS PRIVATE LIMITED [Converted to LLP] CIN = U18204DL1983PTC185012

Company & Directors' Information:- U B FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC051300

Company & Directors' Information:- V L G FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910AP1997PTC027952

Company & Directors' Information:- E M S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921TZ1986PTC001789

Company & Directors' Information:- T D M FINANCE COMPANY PRIVATE LIMITED [Active] CIN = U65923KL1997PTC011601

Company & Directors' Information:- S. F. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018702

Company & Directors' Information:- D S L FINANCE PRIVATE LIMITED [Active] CIN = U65921TG1996PTC023898

Company & Directors' Information:- P S COMMERCE PRIVATE LIMITED [Active] CIN = U51909WB1997PTC084487

Company & Directors' Information:- A R TRADE IN PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005710

Company & Directors' Information:- G L FASHIONS PRIVATE LIMITED [Active] CIN = U18101DL2003PTC121480

Company & Directors' Information:- R D P FINANCE PRIVATE LIMITED [Active] CIN = U65929DL1997PTC089092

Company & Directors' Information:- S R K C FINANCE LIMITED [Amalgamated] CIN = U65999TZ1989PLC002445

Company & Directors' Information:- R G FASHIONS PRIVATE LIMITED [Converted to LLP] CIN = U18101DL2000PTC105011

Company & Directors' Information:- S 3 M TRADE PRIVATE LIMITED [Active] CIN = U74900WB2013PTC193812

Company & Directors' Information:- R K N FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1997PTC038377

Company & Directors' Information:- H A FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027064

Company & Directors' Information:- P V FASHIONS PRIVATE LIMITED [Active] CIN = U17124WB1990PTC050251

Company & Directors' Information:- B H G FINANCE PVT LTD [Strike Off] CIN = U65921PB1988PTC008273

Company & Directors' Information:- H. K. FASHIONS (INDIA) PRIVATE LIMITED [Active] CIN = U18109DL2006PTC151830

Company & Directors' Information:- V V A FINANCE LTD [Active] CIN = U65993WB1984PLC037171

Company & Directors' Information:- Y B FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921CH1996PTC017745

Company & Directors' Information:- K S FASHIONS PRIVATE LIMITED [Active] CIN = U18101WB1998PTC086804

Company & Directors' Information:- A R FASHIONS PRIVATE LIMITED [Strike Off] CIN = U18101TG2003PTC041468

Company & Directors' Information:- D G L FINANCE LTD [Strike Off] CIN = U67120TG1993PLC015604

Company & Directors' Information:- T S R I COMMERCE PRIVATE LIMITED [Strike Off] CIN = U65910TG1999PTC032173

Company & Directors' Information:- K AND I FASHIONS PRIVATE LIMITED [Active] CIN = U74994DL1996PTC081552

Company & Directors' Information:- AND E-COMMERCE PRIVATE LIMITED [Active] CIN = U74120AP2015PTC096206

Company & Directors' Information:- S P R FASHIONS PRIVATE LIMITED [Converted to LLP] CIN = U18109DL2013PTC247877

Company & Directors' Information:- G R FASHIONS PRIVATE LIMITED [Active] CIN = U18101MH2001PTC133163

Company & Directors' Information:- A N A FASHIONS PRIVATE LIMITED [Active] CIN = U18101DL2004PTC130551

Company & Directors' Information:- M R FASHIONS PRIVATE LIMITED [Strike Off] CIN = U18101DL2001PTC110656

Company & Directors' Information:- D R TRADE AND COMMERCE PRIVATE LIMITED [Active] CIN = U51109WB2007PTC113527

Company & Directors' Information:- M S R FINANCE PVT LTD [Strike Off] CIN = U65191TN1989PTC016789

Company & Directors' Information:- GENERAL COMMERCE LIMITED [Active] CIN = U41404DL1973PLC006514

Company & Directors' Information:- B. F. FASHIONS PRIVATE LIMITED [Active] CIN = U51109MH2010PTC203672

Company & Directors' Information:- S S P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1987PTC014526

Company & Directors' Information:- C R N FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC062802

Company & Directors' Information:- A N FASHIONS ( INDIA) PRIVATE LTD [Active] CIN = U74899DL1980PTC010369

Company & Directors' Information:- I FINANCE COMPANY LIMITED [Active] CIN = U67110DL2011PLC212268

Company & Directors' Information:- K I FASHIONS PRIVATE LIMITED [Active] CIN = U18109TG2013PTC088463

Company & Directors' Information:- N N FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74999DL1999PTC098661

Company & Directors' Information:- R B FASHIONS PVT LTD [Active] CIN = U17118WB1995PTC071633

Company & Directors' Information:- S AND A FASHIONS PRIVATE LIMITED [Strike Off] CIN = U51909DL1991PTC045914

Company & Directors' Information:- M & M FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC074147

Company & Directors' Information:- D B S COMMERCE PRIVATE LIMITED [Active] CIN = U52190MH2009PTC190773

Company & Directors' Information:- K S P FASHIONS PRIVATE LIMITED [Active] CIN = U17120MH2003PTC139199

Company & Directors' Information:- H AND Z FINANCE PRIVATE LIMITED [Active] CIN = U67190MH1995PTC093153

Company & Directors' Information:- Y AND K FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC019837

Company & Directors' Information:- U V FASHIONS PRIVATE LIMITED [Active] CIN = U18109KA2014PTC074444

Company & Directors' Information:- J B M R INDUSTRY PRIVATE LIMITED [Active] CIN = U29100HR2020PTC091452

Company & Directors' Information:- M A R FASHIONS PRIVATE LIMITED [Active] CIN = U17299WB2020PTC242039

Company & Directors' Information:- A P COMMERCE LIMITED [Strike Off] CIN = U51909WB1981PLC033798

Company & Directors' Information:- S L P FINANCE PRIVATE LTD. [Strike Off] CIN = U65923DL1985PTC021970

Company & Directors' Information:- V M FINANCE LIMITED [Strike Off] CIN = U65910PB1996PLC018339

Company & Directors' Information:- D S K FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010317

Company & Directors' Information:- G B V FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65110UP1988PTC010219

Company & Directors' Information:- B H FINANCE PRIVATE LIMITED [Strike Off] CIN = U65922KA1995PTC018390

Company & Directors' Information:- M .R .S . FINANCE LIMITED [Strike Off] CIN = U65929DL1995PLC067184

Company & Directors' Information:- H D FINANCE LTD [Strike Off] CIN = U67120DL1986PLC023675

Company & Directors' Information:- E B F FINANCE LIMITED [Under Liquidation] CIN = U65993TG1983PLC003925

Company & Directors' Information:- P R K FINANCE P LTD [Strike Off] CIN = U65191TN1995PTC033478

Company & Directors' Information:- A TO Z FASHIONS PRIVATE LIMITED [Active] CIN = U00265CH2005PTC029342

Company & Directors' Information:- J I D FASHIONS PRIVATE LIMITED [Active] CIN = U18101DL2003PTC120395

Company & Directors' Information:- DAVID AND COMPANY PRIVATE LIMITED [Active] CIN = U51223DL1998PTC097382

Company & Directors' Information:- T AND C FINANCE LIMITED [Strike Off] CIN = U67120RJ1996PLC012576

Company & Directors' Information:- TRADE FINANCE CORPN LTD [Strike Off] CIN = U65922WB1953PLC021193

Company & Directors' Information:- T M FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74994MH2004PTC147342

Company & Directors' Information:- W S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65192UP1996PTC020243

Company & Directors' Information:- S A C FINANCE COMPANY PVT LTD [Active] CIN = U65999WB1985PTC039002

Company & Directors' Information:- K P INDIA COMMERCE PRIVATE LIMITED [Strike Off] CIN = U51909AS2001PTC006701

Company & Directors' Information:- P. G. FASHIONS PRIVATE LIMITED [Active] CIN = U18109DL2010PTC200775

Company & Directors' Information:- A & B FASHIONS PRIVATE LIMITED [Strike Off] CIN = U17126DL1973PTC148252

Company & Directors' Information:- P P FASHIONS PRIVATE LIMITED [Active] CIN = U51312DL2004PTC125694

Company & Directors' Information:- C TRADE (INDIA) PRIVATE LIMITED [Active] CIN = U74900KA2008PTC045372

Company & Directors' Information:- E AND M FASHIONS PRIVATE LIMITED [Active] CIN = U74900KA2015PTC078076

Company & Directors' Information:- A & M FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74994KA2005PTC036331

Company & Directors' Information:- 1 FINANCE PRIVATE LIMITED [Active] CIN = U67100GJ2021PTC126723

Company & Directors' Information:- C C FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1997PTC037805

Company & Directors' Information:- J G A FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC019127

Company & Directors' Information:- S R B FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010045

Company & Directors' Information:- P V FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027270

Company & Directors' Information:- R V S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65990KA1995PTC018436

Company & Directors' Information:- H AND H FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74900DL1998PTC093351

Company & Directors' Information:- G M FASHIONS (INDIA) PRIVATE LIMITED. [Strike Off] CIN = U17120DL1989PTC038309

Company & Directors' Information:- P AND B FINANCE PVT LTD [Strike Off] CIN = U99999MH1986PTC038841

Company & Directors' Information:- B B P FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018183

Company & Directors' Information:- G I FASHIONS PRIVATE LIMITED [Strike Off] CIN = U51909TN2008PTC069767

Company & Directors' Information:- CHENNAI FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1995PTC030934

Company & Directors' Information:- T G C FINANCE CO. PVT LTD [Strike Off] CIN = U65993HR1993PTC032133

Company & Directors' Information:- A E FINANCE PRIVATE LIMITED [Active] CIN = U65999TZ1990PTC002905

Company & Directors' Information:- C S FASHIONS PRIVATE LIMITED [Active] CIN = U51504WB2005PTC100951

Company & Directors' Information:- L R FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65910UP1988PTC009758

Company & Directors' Information:- S B M FINANCE LIMITED [Strike Off] CIN = U65921PB1994PLC014374

Company & Directors' Information:- T A S FINANCE PVT LTD [Strike Off] CIN = U65191TN1990PTC018654

Company & Directors' Information:- H S FASHIONS PRIVATE LIMITED [Active] CIN = U52322WB2005PTC102042

Company & Directors' Information:- S T Y D FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74994MH2005PTC152589

Company & Directors' Information:- I D FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC037044

Company & Directors' Information:- D AND O FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC054788

Company & Directors' Information:- S. B. FASHIONS PRIVATE LIMITED [Strike Off] CIN = U17295DL2007PTC171808

Company & Directors' Information:- B AND T FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74994KL1996PTC010445

Company & Directors' Information:- H R P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921PB1995PTC015715

Company & Directors' Information:- P T R FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1989PTC016795

Company & Directors' Information:- B & S FINANCE PVT LTD [Strike Off] CIN = U65191TN1988PTC015491

Company & Directors' Information:- K A B FASHIONS PRIVATE LIMITED [Strike Off] CIN = U17299PB2015PTC039658

Company & Directors' Information:- B M FASHIONS PRIVATE LIMITED [Active] CIN = U99999MH2005PTC159278

Company & Directors' Information:- H S B FINANCE PVT LTD [Strike Off] CIN = U67120RJ1996PTC012119

Company & Directors' Information:- I-W TRADE PRIVATE LIMITED [Strike Off] CIN = U93030MH2012PTC233832

Company & Directors' Information:- Y S E-COMMERCE PRIVATE LIMITED [Active] CIN = U72200MH2000PTC126344

Company & Directors' Information:- U M TRADE PRIVATE LIMITED [Active] CIN = U67190MH2011PTC224523

Company & Directors' Information:- M P FASHIONS PRIVATE LIMITED [Active] CIN = U51311MH2002PTC137215

Company & Directors' Information:- CHENNAI FINANCE CO PRIVATE LIMITED [Under Process of Striking Off] CIN = U65991TN1981PTC009023

Company & Directors' Information:- B AND D E-COMMERCE PRIVATE LIMITED [Strike Off] CIN = U74999HP2015PTC000945

Company & Directors' Information:- G & G FASHIONS PRIVATE LIMITED [Active] CIN = U52320CH2012PTC034069

Company & Directors' Information:- I P E-COMMERCE PRIVATE LIMITED [Active] CIN = U52399CH2012PTC033585

Company & Directors' Information:- P. M. FASHIONS PRIVATE LIMITED [Active] CIN = U18109DL2007PTC165011

Company & Directors' Information:- R & J FASHIONS PRIVATE LIMITED [Strike Off] CIN = U18109DL2014PTC265791

Company & Directors' Information:- AT FASHIONS PRIVATE LIMITED [Strike Off] CIN = U18202DL2013PTC262670

Company & Directors' Information:- S. P. FASHIONS PRIVATE LIMITED [Amalgamated] CIN = U19100DL2007PTC164553

Company & Directors' Information:- B. S. N. FASHIONS PRIVATE LIMITED [Strike Off] CIN = U17299DL2006PTC155975

Company & Directors' Information:- V R M FASHIONS PRIVATE LIMITED [Active] CIN = U18101DL2001PTC113597

Company & Directors' Information:- K S S FASHIONS PRIVATE LIMITED [Active] CIN = U18101DL2004PTC131625

Company & Directors' Information:- A V J FASHIONS PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC139041

Company & Directors' Information:- U A FASHIONS PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC139872

Company & Directors' Information:- V S FASHIONS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC142013

Company & Directors' Information:- R. C. FASHIONS PRIVATE LIMITED [Active] CIN = U18101DL2008PTC172261

Company & Directors' Information:- P. H. FASHIONS PRIVATE LIMITED [Active] CIN = U18101DL2006PTC155349

Company & Directors' Information:- P S R K FASHIONS PRIVATE LIMITED [Strike Off] CIN = U18101DL2012PTC230072

Company & Directors' Information:- M B FASHIONS PRIVATE LIMITED [Active] CIN = U51909DL2013PTC257698

Company & Directors' Information:- P C FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74999DL2007PTC160466

Company & Directors' Information:- T G FASHIONS PRIVATE LIMITED [Strike Off] CIN = U51311DL2004PTC128473

Company & Directors' Information:- A AND Y FASHIONS PRIVATE LIMITED [Strike Off] CIN = U51311DL2004PTC129256

Company & Directors' Information:- N K J FASHIONS PRIVATE LIMITED [Active] CIN = U51311DL2005PTC133132

Company & Directors' Information:- A V S FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL2001PTC109590

Company & Directors' Information:- U. K. FASHIONS PRIVATE LIMITED [Active] CIN = U52399DL2016PTC290541

Company & Directors' Information:- P. S. FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74994DL2007PTC164244

Company & Directors' Information:- B S M FASHIONS PRIVATE LIMITED [Strike Off] CIN = U74899HR2005PTC141768

Company & Directors' Information:- P S P FASHIONS PRIVATE LIMITED [Strike Off] CIN = U18109HR2012PTC045528

Company & Directors' Information:- Y AND O FASHIONS PRIVATE LIMITED [Active] CIN = U74999KA2014PTC075306

Company & Directors' Information:- S N B FASHIONS PRIVATE LIMITED [Active] CIN = U18109GJ2008PTC055705

Company & Directors' Information:- H M FASHIONS PRIVATE LIMITED [Strike Off] CIN = U18109GJ2010PTC061258

Company & Directors' Information:- M. J. S. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1971PTC003049

Company & Directors' Information:- D P M TRADE PRIVATE LIMITED [Strike Off] CIN = U28112MP2004PTC016527

Company & Directors' Information:- A R FINANCE PVT LTD [Strike Off] CIN = U65921PB1989PTC009778

Company & Directors' Information:- K G FINANCE LIMITED [Strike Off] CIN = U65910TZ1982PLC001219

Company & Directors' Information:- S AND Z FINANCE PRIVATE LIMITED [Strike Off] CIN = U65923PN1997PTC106520

Company & Directors' Information:- H S N FINANCE PVT LTD [Strike Off] CIN = U67120PB1993PTC013900

Company & Directors' Information:- G N FINANCE PVT LTD [Strike Off] CIN = U65990MH1981PTC024294

Company & Directors' Information:- C AND A FASHIONS PVT LTD [Strike Off] CIN = U51900MH1983PTC030580

Company & Directors' Information:- C S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910GJ1987PTC009799

Company & Directors' Information:- TRADE FINANCE COMPANY LIMITED [Dissolved] CIN = U99999MH1929PTC001548

    WP Nos. 14307 to 14309, 12212 22315 & 22316 of 2015 & MP Nos. 1, 1, 1, 1, 1 & 1 of 2015

    Decided On, 22 December 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE S.M. SUBRAMANIAM

    For the Petitioners: S. Muthuvenkataraman, S. Muurugappan, Advocates. For the Respondents: B. Sudhir Kumar, Senior Panel Counsel, A. Murughan, Central Government Standing Counsel.



Judgment Text

(Prayer: WP 14307 of 2015 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records comprised in File No.04/21/88/00148/AM13/17 dated 31.03.2015 on the file of the respondent to permit transferability and utilisation of the said license and extend the validity period of the license as may be felt necessary by this Court in light of the fact that the petitioner has been put to undue hardship on account of the recovery proceedings during which could not transfer/utilise the said license.

WP 14308 of 2015 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records comprised in File No.04/21/88/00151/AM13/17 dated 31.03.2015 on the file of the respondent to permit transferability and utilisation of the said license and extend the validity period of the license as may be felt necessary by this Court in light of the fact that the petitioner has been put to undue hardship on account of the recovery proceedings during which could not transfer/utilise the said license.

WP 14309 of 2015 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records comprised in File No.04/21/88/00167/AM13/14 dated 31.03.2015 on the file of the respondent to permit transferability and utilisation of the said license and extend the validity period of the license as may be felt necessary by this Court in light of the fact that the petitioner has been put to undue hardship on account of the recovery proceedings during which could not transfer/utilise the said license.

WP 12212 of 2015 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records comprised in File No.04/21/88/00143/AM14 dated 09.02.2015 on the file of the respondent to permit transferability and utilisation of the said license and extend the validity period of the license as may be felt necessary by this Court in light of the fact that the petitioner has been put to undue hardship on account of the recovery proceedings during which could not transfer/utilise the said license.

WP 22315 of 2015 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records of the second respondent viz., F.No.04/66/88/00022/AM14 culminating in the letter F.No.04/66/88/00022/AM14 dated 13.02.2015 and quash the order No.F.No.04/66/88/00022/AM14 dated 13.02.2015.

WP 22316 of 2015 is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records of the second respondent viz., F.No.04/66/88/00039/AM14 culminating in the letter F.No.04/66/88/00039/AM14 dated 16.02.2015 and quash the order No.F.No.04/66/88/00039/AM14 dated 16.02.2015.)

Common Order:

These writ petitions on hand are instituted questioning the order passed for recovery of excess due credit issued from Status Holder Incentive Scrip (SHIS) Scheme.

2. All the petitioners are Export Oriented Units and under the Scheme, they have availed certain benefits. It is a policy decision, which was being implemented.

3. The respective learned counsels appearing on behalf of the petitioners importantly raised that the order impugned is hit by the Rule of Limitation and thus, the Authorities have no jurisdiction to issue the order impugned. It is passed beyond the period of two years. Thus, liable to be set aside.

4. It is contended that the policy benefit availed are sought to be recovered merely based on the audit objection raised. Audit objections are raised based on the erroneous interpretation of the terms of the Scheme and beyond the scope of the Scheme and thus, the very initiation of recovery proceedings are in violation of the Scheme benefits as promised by the respondents.

5. Even on merits, the petitioners have raised several grounds. The extent of the Scheme benefits conferred and utilisation etc., which all are stated by the petitioners in their affidavits and during submissions.

6. This Court raised a question that an order impugned is the order admittedly passed pursuant to the audit objection raised by the Department of Audit. Thus, in the absence of any adjudication whether the High Court would be in a position to form an opinion with reference to various disputes raised on merits, including the point of limitation.

7. The respective learned counsels for the petitioners contended that they have raised all grounds on merits and as far as the limitation is concerned, it is sufficient, if it is established that the order impugned has been passed beyond the period of two years and similar point was considered by various Hon'ble High Courts and the Hon'ble Supreme Court of India and therefore, the point of limitation is to be considered in these cases and accordingly, the orders impugned are liable to be set aside.

8. It is contended that once the benefits of the Scheme are utilised, then the Authorities have no power to cancel or impose recovery.

9. The learned Central Government Standing Counsel and the Senior Panel Counsel raised an objection by stating that the audit objection raised by the CRA Audit was taken into consideration by the Authorities Competent for the purpose of issuing the order impugned.

10. In January 2015, the CAG Audit (CRA – Customs Revenue Audit), Chennai, which audited the file, observed that in terms of para 3.16.1 (b) of FTP, Status Holders shall be entitled to a duty credit scrip @ 1% of FOB value of Exports. In terms of para 3.10.3 (b) of the Handbook of Procedures (Volume-I) 2009-2014, an applicant who has availed zero duty EPCG authorisation during the year 2010-2011 or 2011-2012 or 2012-2013 shall not be entitled to SHIS for that year i.e., for exports made during the respective previous years 2009-2010, 2010-2011, 2011-2012. Such SHIS applications will be summarily rejected.

11. It was pointed out by the Audit that the provisions of this para was not extended to 100% Export Oriented Units (EOUs), where the EOUs enjoy the benefit of duty free import/indigenous procurement of goods including capital goods in terms of para 6.2 (b) of the FTP 2009-2014 for the entire period of their status of EOU.

12. Admittedly, the petitioners fell under the category of EOUs. The audit pointed out this provisions for regulating the SHIS duty credit in respect of EOUs has put them in an advantageous position as compared to other Status Holder Exporters, who are denied the SHIS benefit if they avail zero duty EPCG.

13. This Court is of the considered opinion that audit objection raised on the one end and the order impugned based on the other end must be looked into for the purpose of considering the importance involved for adjudication of the disputed issues.

14. Let us look into the order impugned dated 13.02.2015. It is no doubt states that the recovery of excess due credit issued from Status Holder Incentive Scrip (SHIS) License. However, perusal of the order impugned would reveal that the audit objection is the ground for issuing the order requesting to repay the entire duty credit availed by the petitioners.

15. The order impugned further states that the petitioners are requested to repay the entire duty credit availed by them. Thus, for all purposes, it is the demand made by the respondents to repay the SHIS scrip availed by the petitioners.

16. A demand notice or an unadjudicated recovery notice or a show cause notice are to be treated as akin, as show cause notices are issued seeking explanations from the petitioners by setting out the allegations. The demand notices are issued by informing the proposed decision arrived at based on the Rules, Regulations or Guidelines and asking the Addressee to comply with the demand and in such circumstances, the persons who receive the demand notice has an option to comply with the demand or to raise an objection in respect of such demand or to approach the Appellate Authority or Competent Authority for adjudication.

17. Thus, an audit objection culminated into an order of demand or recovery, per se, need not be adjudicated by the High Court at all circumstances. Such demand or recovery being original proceedings of the Authorities, adjudication of the issues involved are imminent with reference to the original records, evidences and in the present case, audit objections. However, no such elaborate objection can be done by the High Court under Article 226 of the Constitution of India. Every act or Rules, contemplates alternate remedy to be exhausted by the aggrieved persons. The legislative intention for providing an appellate remedy is to ensure that the original decisions taken by the Authorities are revisited for the purpose of verifying the correctness of such orders or otherwise. The Appellate Authorities are empowered to verify the original records and evidences for the purpose of deciding the issues. Thus, exhausting the appellate remedy is of paramount importance.

18. The power of judicial review under Article 226 of the Constitution of India is to ensure that the processes through which a decision is taken by the Competent Authorities are in consonance with the provisions of the Statutes and Rules in force, but not the decision itself. Thus, the process of adjudication as contemplated under the Statutes or Rules at no circumstances be undermined or dispensed with by the High Court and in fact, findings both factually and legally to be made by those Competent Authorities are of greater assistance to the High Court for effective exercise of the powers of judicial review under Article 226 of the Constitution of India.

19. Contrarily, based on the affidavits filed by the petitioners and merely considering the counter-affidavits or the xerox copy of the documents and in the absence of original Audit Report and other relevant records if the High Court made a finding, then there is a possibility of error or commission in appreciating certain vital factors and intricacies involved in such Foreign Trade Policies. Thus, an amount of caution is required in order to protect the interest of the parties, so as to avoid prejudice to any of the parties.

20. As far as the writ petitions on hand are concerned, no doubt, based on the audit objections, the impugned demand is made by passing an order of recovery. However, there was no adjudication of merits or otherwise, with reference to the contentions raised between the parties.

21. The petitioners raised various grounds on merits as well as the ground of limitation. The Quasi Judicial Authorities/Appellate Authorities are empowered to adjudicate factual aspects and also the legal grounds, including the point of limitation. When effective alternate remedy or opportunities are made available to the aggrieved persons, such adjudications need not be dispensed with by the High Court in a routine manner. In the event of adjudication of issues and in the absence of exhausting the alternate statutory remedies, it would not only be premature, but there is a possibility of miscarriage. Thus, at all circumstances, the aggrieved persons are expected to exhaust the alternate remedy contemplated under law.

22. The learned counsels for the petitioners urged this Court by stating that the point of limitation alone is sufficient to set aside the order impugned as it is passed beyond the period of two years, which is contemplated. Further, the Authorities have no jurisdiction or Authority to issue the impugned order.

23. This Court is of the considered opinion that the point of limitation sometimes is tricky issue, but it is not as if the dates are to be verified and the orders are to be set aside by holding that the order impugned is passed beyond the period of two years. The reckoning point, the date on which the cause aroused, conduct of audit by the Competent Authorities, all those relevant factors are to be considered for the purpose of deciding the point of limitation.

24. This apart, the Apex Court of India in number of cases ruled that the period of limitations prescribed in Statutes and Rules are directory under certain circumstances. In number of cases, limitations prescribed in the Statures are declared as directory. For example, in Cooperative Societies Act, the Act provides completion of a statutory enquiry within a period of three months. The said limitation is construed as directory, considering the point that it may not be practically possible for the Competent Authorities to complete all such enquires in respect of largescale allegations or otherwise or number of verifications or huge number of files are to be dealt with. Various such circumstances were considered and the Courts have held that the limitations prescribed are directory on many occasions.

25. The contemplation of limitation is to ensure that the actions must be initiated within a reasonable period of time at all circumstances and prolonged initiation would cause prejudice to the parties. Further limitation is essential to avoid excess exercise of powers and also to minimise unnecessary administrative delay. However, the point of limitation is to be considered by adopting a purposive interpretation of the Statutes and such interpretation must be not only constructive but must ensure the purpose and objects sought to be achieved under the particular Act or Rules. The law expects the offenders/delinquents are prosecuted under law. So also the revenue due to the Government are recovered without any lapse. Therefore, the law of limitation is an important factor, which is to be decided based on the facts and circumstances in entirety and more-so with reference to the records available. No one shall be allowed to escape from the liability in a casual manner by merely citing the law of limitation. Limitations contemplated in Statutes are directory on many occasions. Thus, several factual aspects are also to be considered for the purpose of deciding the case on the ground of limitation. Therefore, the Courts cannot adopt an arithmetic procedure of comparing the dates and to quash the orders on the ground of limitation.

26. Therefore, all such disputed facts and legal grounds are required to be adjudicated elaborately by the Competent Authorities as well as by the Appellate Authorities. Now the impugned order has been passed by the Original Authority by way of recovery without conducting any adjudication by providing an opportunity to the petitioners. Thus, the impugned orders cannot be construed as a final order for the purpose of considering the merits and also the legal grounds raised between the parties.

27. When it is not a final order, this Court is of an opinion that the Authorities must adjudicate the issues on merits. When the point of adjudication comes, then it is to be placed before the Competent Authorities for effective adjudication and to take a final decision by conducting an enquiry and by affording opportunities to the parties concerned.

28. In view of the fact that the order impugned is passed merely based on the audit objection without conducting any adjudication, this Court is not inclined to made any finding with reference to the merits as well as the other grounds raised with reference to the facts and circumstances of the case. All such facts and circumstances on merits are to be adjudicated based on the original documents, audit objections and other evidences made available by the parties.

29. In this view of the matter, the order impugned though stated as the recovery order, it is the demand requesting the petitioners to repay the entire duty credit amount availed from the SHIS Scheme. In the order it has been stated that the petitioners are requested to repay their entire due credits availed. Therefore, such a requisition order is to be treated as a demand alone and cannot be construed as final recovery order.

30. When the petitioners are requested by the Authorities to rep

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ay the entire due credits, this Court is of the considered opinion that they are bound to conduct an enquiry by affording an opportunity to the petitioners. 31. This being the principles to be followed, the Authority, who issued the demand notice, shall conduct an enquiry by affording an opportunity to the petitioners and decide the issues on merits and in accordance with law, including the legal grounds and the point of limitations raised by the parties. After passing final order by the Original Authority, namely, Additional Director General of Foreign Trade, if at all the petitioners are further aggrieved, then they are at liberty to prefer an appeal to the Director General of Foreign Trade, who is an Appellate Authority for adjudication of the issues. Only after exhausting the line of statutory remedies contemplated, the petitioners have to approach the Court of Law, if any grievance thereafter exist, but not otherwise. For completion of the abovesaid exercise, the petitioners are directed to submit their objections, explanations, documents etc., to the Additional Director General of Foreign Trade, within a period of four weeks from the date of receipt of a copy of this order and on receipt of the objections, explanations, documents etc., from the petitioners, the Competent Authority, namely, the Additional Director General of Foreign Trade shall conduct an enquiry by affording opportunity to the petitioners and decide the issues on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of the objections, explanations, documents etc., from the petitioners. 32. With the abovesaid directions, the writ petitions stand disposed of. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
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