Y.R.Meena, J. - (1.) These two cross appeals are directed against the impugned judgment dated 8th December, 2000 of learned single Judge.
(2.) The petitioner No. 1 is a Registered Partnership Firm and Petitioner No. 2 is one of the partners in that firm.
(3.) Petitioner No. 1 carries on business of export and import. The main business of petitioner is to export silk fabric and finished glass beads.;