COLLECTOR OF CUSTUMS AND CENTRAL EXISE Vs. HINDUSTAN MOTERS LTD
LAWS(CAL)-1975-3-8
HIGH COURT OF CALCUTTA
Decided on March 14,1975

COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, WEST BENGAL Appellant
VERSUS
HINDUSTAN MOTORS LTD. Respondents





Cited Judgements :-

ASSISTANT COLLECTOR OF CUSTOMS SPECIAL SECTION CALCUTTA VS. UNITED INDIA MINERALS LTD [LAWS(CAL)-1975-6-8] [REFERRED TO]
KANTILAL SOMEHAND SHAH VS. COLLECTOR OF CUSTOMS AND CENTRAL EXCISE [LAWS(CAL)-1982-6-35] [REFERRED TO]
VILAYAT HUSSAIN VS. UNION OF INDIA [LAWS(MPH)-1987-12-21] [REFERRED TO]
PASHUPATI CHEMICALS AND PHARMACEUTICALS LTD VS. ASSTT COLLR OF CUS [LAWS(CAL)-1992-12-10] [REFERRED TO]
NAFFAR CHANDRA JUTE MILLS LTD VS. ASSISTANT COLLECTOR OF CENTRAL EXCISE [LAWS(CAL)-1993-3-50] [REFERRED TO]
CHANDRAKANT SETH VS. COLLECTOR OF CUSTOMS [LAWS(CAL)-1993-6-18] [REFERRED TO]
Bengal Tools LTD VS. Additional D G R I [LAWS(CAL)-1995-2-25] [REFERRED TO]
BOWREAH COTTON MILLS CO LTD VS. COMMISSIONER OF CUSTOMS CALCUTTA [LAWS(CAL)-1995-12-19] [REFERRED TO]
E S I LTD VS. Union of India UOI [LAWS(CAL)-2002-4-24] [REFERRED TO]
M A RANGASWAMI VS. AMIN CHAND PAYARELAL FIRM BOMBAY [LAWS(BOM)-1978-3-22] [REFERRED TO]
ANGOU GOLMEI VS. VIZOVOLIE CHAKHA SANG [LAWS(PAT)-1994-4-20] [REFERRED TO]
ORIENTAL INSURANCE CO LTD VS. KOMAL [LAWS(DLH)-2012-11-333] [REFERRED TO]
GOVIND RAM AGARWAL VS. COLLECTOR OF CUSTOMS, CALCUTTA [LAWS(CE)-2002-8-88] [REFERRED TO]
M/S. ALM ENTERPRISES NO. 134/63, 2ND FLOOR SHAIK MAISTRY STREET ROYAPURAM, CHENNAI VS. THE COMMISSIONER OF CUSTOMS (IMPORTS) NO. 60, RAJAJI SALAI, CUSTOMS HOUSE, CHENNAI [LAWS(MAD)-2017-1-173] [REFERRED TO]
INDIA SALES INTERNATIONAL VS. COLLECTOR OF CUSTOMS AND ORS. [LAWS(CAL)-1995-11-40] [REFERRED TO]
EAST JAMURIA COMPANY PVT LTD VS. COLLECTOR OF CUSTOMS [LAWS(CAL)-1977-9-54] [REFERRED]


JUDGEMENT

Sankar Prasad Mitra, C.J. - (1.)This appeal and Appeal No. 72 of 1973 arise out of the judgment and order of Sabyasachi Mukharji, J., D/- 13-7-1972 on an application under Article 226 of the Constitulion. The petitioners before the trial court were Messrs. Hindustan Motors Ltd. and Rajendra Prosad Jhunjhunwala, Vice-President (Finance) of the Hindustan Motors Ltd. The respondents were the Collector of Customs and Central Excise, West Bengal, several Customs Officials and the Union of India. In this judgment we propose to cover both the appeals. The appellants in the present appeal are the respondents in Appeal No. 72 of 1973. Let us discuss the relevant facts of the case. On December 15, 1967, an import licence was issued in favour of Hindustan Motors Ltd., for importing primary nickel. Items Nos. 1 and 2 of this licence are-- (1) 'Country from which consigned' and (2) 'Country of origin.' Against the aforesaid items there are blank spaces and thereafter the words 'All countries excluding Union of South Africa and South West Africa' have been printed. In the first blank space against 'Country from which consigned' the following countries have been type-written "USSR, Poland, GDR, Czechoslovakia, Yugoslavia, Rumania, Hungary, Bulgaria." In the blank space against 'Country of origin' the word 'do' has been typed in. From a plain reading of the licence, therefore, there can be no doubt that the goods are to be consigned from one of the countries the names whereof have been typed out and the goods must have as their origin one of the same countries.
(2.)In March, 1969, 21 drums of primary nickel were shipped from Bulgaria against orders placed by Hindustan Motors Ltd. They also opened the letter of credit in terms of the licence. The goods were cleared by them from the Bonded Warehouse after full payment of customs duty from time to time.
(3.)Between October 4, 1969 and October 22, 1969 there were searches and seizures by the Enforcement Directorate of the Central Government of Documents at, inter alia, the factory premises, the office premises of Hindustan Motors Ltd., and the residence of some of the officers of the said company under Section 19-D of the Foreign Exchange Regulation Act, 1947.


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.