GULABDAS AND COMPANY Vs. ASSISTANT COLLECTOR OF CUSTOMS:ASSISTANT COLLECTOR OF CUSTOMS:ASSISTANT COLLECTOR OF CUSTOMS:ASSISTANT COLLECTOR OF CUSTOMS:ASSISTANT COLLECTOR OF CUSTOMS:ASSISTANT COLLECTOR OF CUSTOMS:A

JUDGEMENT

(1.) These are twelve petitions under Art. 32 of the Constitution. Messrs. Kanji Shavji Parekh are the petitioners in three of the petitions, numbered 235, 236 and 240. The petitioners of the remaining cases are nine other firms. It is stated that all these firms, including Messrs. Kanji Shavji Parekh are established importers holding quota rights for importing stationary articles and have their places of business in Calcutta.

(2.) These petitions have been heard together, as they raise identical questions. They have been argued together, and Mr. N. C. Chatterji appearing for all the petitioners has taken us in detail through the facts of petition No. 235 of 1956. He has stated that the facts of the other petitions are exactly similar in nature, with only minor differences in dates, names and other unimportant details which have no bearing on the questions at issue. We shall accordingly state the facts of Petition No. 235 of 1956 in detail, and we are relived from the task of stating the facts of the other petitions.

(3.) The relevant are these, Messrs. Kanji Shavji Parekh is a registered partnership firm, having its principal place of business in Calcutta. The partners of the firm are citizens of India. The firm is an established importer of stationary articles and has quota rights for importing stationary items including goods known as "Artists' Materials" and described in Appendix 10 at pages 376 and 377 of the Import Trade Control Policy Book for the licensing period July to December 1954.