M/S. BHAVANI EXPORTS vs JOINT DIRECTOR OF FOREIGN TRADE . — SLP(C) No. 2772/2004

Case Summary: SLP(C) No. 2772/2004 Note: The document provided contains SLP(C) No. 1946/2004 (M/S. Vardariya Exporters v. Joint Director, Foreign Trade), which was heard together with SLP(C) No. 2772/2004 (the case requested). The order applies to both petitions. On 19 March 2004, the Supreme Court dismissed both special leave petitions. Exporters had challenged a Directorate of Revenue Intelligence notice, arguing that duplicate proceedings existed since a notice had already been issued under Section 14 of the Foreign Trade Development Regulation Act, 1992. The Court found it premature to determine whether identical matters were involved and directed petitioners to raise this contention before the concerned authorities and pursue alternative remedies thereafter. This case analysis is maintained by casestatus.in based on publicly available court records.