LOKENATH TOLARAM Vs. B N RANGWANI

JUDGEMENT

(1.) These three appeals are by certificate from three judgments of the Bombay High Court. The main judgment is dated 31 August, 1970 in Civil appeal No. 1133 of 1971. The judgments in the other two appeals are dated 1 September, 1970 following the judgment in Civil Appeal No. 1133 of 1971.

(2.) In Civil Appeal No. 1133 of 1971 the appellants carry on business inter alia as manufacturers of cotton yarn and cotton fabrics. The first five respondents are the Central Excise Authorities. The 6th respondent is the Bank. Between 11 March, 1963 and 20 March, 1963 the Central Excise Authorities conducted search at the factory and mill premises belonging to the appellants. The Excise Authorities seized 1662 bales of processed and grey cotton fabrics belonging to the appellants. The 6th respondent, the Bank was the pledgee of the seized goods. The goods were lying in the godown and bonded store rooms at the mill premises and the Bank was in possession of the same under a cash credit arrangement with the appellants. The Excise Authorities also seized several books of accounts, documents, vouchers belonging to the appellants and lying at the mill premises.

(3.) On 8 April, 1963 the appellants made an application under Article 226 of the Constitution in the High Court at Bombay. Respondent No. 1, the Assistant Collector of Central Excise on 16 September, 1963 made an application to the Collector of Central Excise respondent No. 5 for extension of time for giving notice under Section 124 (a) of the Customs Act, 1962 (hereinafter referred to as the Act.) On 20 September, 1963 an order of extension for a further period of six months was made. The appellants asked for a writ of mandamus directing the Excise Authorities to release and hand over the goods and books of accounts. documents and vouchers to the appellants.