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.;