Indira Banerjee, J. - (1.) In this writ application the Petitioner has inter alia challenged a notice of personal hearing issued to the Petitioner from the office of the Deputy Director of Foreign Trade, Cuttack.
(2.) The Petitioner No. 1 inter alia carries on business of rendering maritime transport services as defined in appendix 36 of the Foreign Trade Policy for the years 2004 to 2009.
(3.) Pursuant to the foreign trade policy for the years 2004 to 2009, the Respondent No. 1 introduced a scheme of duty free credit entitlement of 10% service charges realised in foreign exchange.;