KAMATH PACKAGING LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THOUGH the writ petition was heard on the interim prayer made by the petitioners, elaborate arguments were advanced by the learned counsel for both the parties and the main writ petition is disposed of by consent of both sides. The petitioner is a company incorporated under the Companies Act and carrying on business under the name and style of b.s. kamath and company engaged in the manufacture of high density polyethylene woven sacks and other articles. The unit went into production in June 1987. Though several contentions arc urged in the writ petition relating to the seizure of documents relating to import of machinery which was cleared by the customs, and the validity of search and seizure conducted by the officers of the customs department on 25-4-1990, the arguments were confined to the seizure of documents relating to the import of raw-materials and its utilisation and about the competency of the customs department to call upon the petitioners to lurnish details about the same and the related enquiry/investigation about the contravention of the conditions of the import licence. The main prayer of the petitioners in this writ petition is for issue of a writ of prohibition restraining the respondents from proceeding with any further enquiry relating to the utilisation and the movement of the raw-materials and other related matters. The contentions of the petitioners in this behalf are: