The Foreign Trade (Development and Regulation) Act, 1992

Section 14. Giving of opportunity to the owner of the goods (including the goods connected with services or technology), etc.

The Foreign Trade (Development and Regulation) Act, 1992

Bare Act

14. Giving of opportunity to the owner of the 1 [goods (including the goods connected with services or technology)], etc.--No order imposing a penalty or of adjudication of confiscation shall be made unless the owner of the 1 [goods (including the goods connected with services or technology)] or conveyance, or other person concerned, has been given a notice in writing--

(a) informing him of the grounds on which it is proposed to impose a penalty or to confiscate such 1 [goods (including the goods connected with services or technology)] or conveyance; and

(b) to make a representation in writing within such reasonable time as may be specified in the notice against the imposition of penalty or confiscation mentioned therein, and, if he so desires, of being heard in the matter.

Judgments on Section 14

Adani Gangavaram Port Limited (Agpl) vs Union Of India — Telangana High Court, 8 Jan 2026. A policy circular ultra vires the FTDR Act—amending the FTP without a Section 5 notification—is a nullity once quashed and absent any stay, so all proceedings founded on it, including Section 28AAA duty recovery, must…
Tukaram Bhat vs Director General Of Foreign Trade — Delhi High Court, 22 Apr 2025. A director cannot be fastened with personal liability under Section 11(2) of the FTDR Act for a company's export-obligation default merely because he was (or was a whole-time) director; specific allegations of his duty…
Essar Shipping Limited vs Union Of India — Bombay High Court, 7 Feb 2025. Once a policy clarification is held prospective and claims have attained finality, a show cause notice alleging only that earlier confirmations were mis-statements—without fresh material of suppression outside the…
Regent Defence And Engineering Systems Ltd. vs The Joint Director General Of Foreign Trade — Madras High Court, 11 Aug 2026. An order confirming a show cause notice proposal under Section 14 r/w Section 8(1) of the Foreign Trade (Development and Regulation) Act, 1992 without furnishing a relied-upon document sought by the noticee is, prima…
Ajit Gulabchand vs Director General Of Foreign Trade — Delhi High Court, 22 Apr 2025. A director cannot be held personally liable for a company's non-fulfilment of export obligations under the FTDR Act unless a Section 14 notice specifically alleges the duty or obligation cast on him and his conscious…