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Case Law Details

Case Name : Siddharth Mandavia Vs Union of India and others (Bombay High Court)
Appeal Number : WP(L) No. 2901 of 2020
Date of Judgement/Order : 03/11/2020
Related Assessment Year :
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Siddharth Mandavia Vs Union of India and others (Bombay High Court)

The issue under consideration is whether any official empowered to suspend and cancel Importer Exporter code (IEC) number?

High Court states that, when a law requires a thing to be done in a particular manner, it has to be done in that particular manner and recourse to any other manner is necessarily forbidden. Suspension and cancellation of importer exporter code number can be done only under Foreign Trade (Development and Regulation) Act, 1992 by the Director General of Foreign Trade or by his authorized officer for the reasons specified and in the manner provided in section 8 of the said Act. Respondents arrayed in this petition are neither the Director General of Foreign Trade nor his authorized officer. Prima facie, they are not empowered either to suspend or cancel the importer exporter code of the petitioner, the only two measures provided under law. There is no provision for blocking of importer exporter code, that too by an authority which is not competent either to suspend or cancel such code. If that be the position, blocking of importer exporter code of the petitioner by any authority other than the Director General of Foreign Trade or by his authorized officer under section 8 of the Foreign Trade (Development and Regulation) Act, 1992 would be unauthorized, unwarranted and without jurisdiction.

FULL TEXT OF THE HIGH COURT ORDER/JUDGEMENT

Heard Dr. Sujay Kantawala along with Mr. P. Choudhari, learned counsel for the petitioner and Mr. Pradeep Jetly, learned senior counsel along with Mr. J. B. Mishra, learned counsel for the respondents.

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