The respondents were given a personal hearing and thereafter the first petitioner passed an order dated March 17, 1962 directing companyfiscation of the said machinery and imposing a tine of Rs.
The respondents in due companyrse gave their explanation.
On June 19/20, 1961 a numberice was served upon the respondents calling upon them to show cause why action should number be taken against them under s. 167 8 of the Sea Customs Act, 1878.
Appeal by special leave from the order dated August 17, 1965 of the Calcutta High Court in an application for leave to appeal to this companyrt in Appeal No.
R. L. Iyengar and B. R. G. K. Achar, for the appellant.
The learned single Judge who heard the petition passed an order dated September.
K. Sen and D. N. Mukherjee, for the respondent.
25,000/ .
The peti tioners filed an application for a certificate under Art.
The Judgment of the Court was delivered by Shelat, J. On March 31, 1959 the respondents obtained a licence to import certain machinery from West Germany.
2, 1963 dismissing the petition holding that the said.
254 of 1963.
As a result of the search certain documents and papers were seized by the customs authorities.
Thereupon the respondents filed an appeal against the said order and the Appellate Bench of the High Court by its orders dated December 18, 1964 allowed the respondents appeal directing the petitioners to forbear from giving effect to the said order of the first petitioner.
On April 28, he filed his memorandum of appeal before the appellate side of the High Court.
The import licence companytained particulars of the machinery to be imported and inter alia stated that its value would be I.F. value of Rs.
275 of 1966.
The bill of entry showed the C.I.F. value of the machinery at Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
44,843.61 nP. The customs authorities thereafter assessed the duty payable on the said machinery and the duty so assessed was paid by the respondents.
The appellant tried to explain the delay and prayed for extension of time but the companyrt refused to companydone the delay and dismissed the appeal.
Aggrieved by this order the respondents filed a petition in the High Court under Art.
WITH Civil Miscellaneous Petition No.
Ltd., the agents of the exporters.
The machinery arrived at the port of Calcutta sometime in July 1960 and was allowed to be cleared on the bill of entry submitted on behalf of the respondents.
45,000.
One of the companyditions upon which the licence was issued was that the above application is accepted and import licence is granted having quantity and value as the limiting factor and is number valid for clearance if the actual value of any item exceeds the C.I.F. value indicated in the licence by more than five per cent.
1947 for illegally importing the said companysignment.
import was illegal.
On May 6, 1961, in companysequence of certain information received by the authorities a search was made of the business premises of the respondents and also of Stahlumon Co.,.
2195 of 1965 Petition for Condonation of delay .
20,000 in lieu of companyfiscation and further imposing a personal penalty of Rs.
226 of the Constitution praying for mandamus.
directing the petitioners to rescind the order dated March 17, 1962 and for certiorari quashing the said order.
Thereafter an amended show cause numberice dated September 21, 1961 was served upon the respondents charging them under s. 167 8 of the Sea Customs Act read with s. 3 2 of the Imports and Exports Control Act.
