ORDER :

S.H. Kapadia, J. - By consent the impugned order is set aside. However, we wish to make it clear that as far as possible the High Court should not interfere at the stage when the Department has issued the summons. This is not one of those exceptional cases where the High Court should have interfered at the stage of issuance of the summons. It may be mentioned that all other questions on merits are expressly kept open. We have not examined the merits of the case. The Department is entitled to proceed in accordance with law. The appeals are accordingly disposed of.

2. The respondent herein, Kanhaiya Exports (P) Ltd., is an exporter. On his exports he got the benefit of duty exemption scheme. During the relevant period 159 consignments were exported. According to the Department later on a search was conducted. Certain documents were seized such as shipping bills, licences issued under Foreign Trade (Development Regulation) Act and some other documents. At this stage it may be pointed out that in case of ten consignments show cause notices were issued. Admittedly, for the remaining consignments no such show cause notices were ever remained. In his interim order the learned Singl