KAMATH PACKAGING LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The writ appeal arises out of the judgment of our learned brother Justice Rajashekhara Murthy rendered in Writ Petition No. 14675 of 1990 dated 3rd day of September 1990.

(2.) The facts are as follows : the 1st appellant is a Company incorporated under the Companies Act, 1956. It carries on business under the name and style of 'B. S. Kamath & Company'. It is engaged in the manufacture of High Density Polyethylene Woven Sacks and other allied articles. The Unit went into production in June 1987.

(3.) A raid was conducted by the Customs Department. The premises was under search and seal and certain documents in relation to import of machinery were seized by the Officers of the Customs Department on 25-4-1990. The documents pertain to import of raw-materials and its utilisation. Therefore the Customs Department had no competency to call upon the 1st appellant to furnish details about the import of raw-materials and its utilisation. A writ of prohibition was prayed for to restrain the respondents from proceeding with any further enquiry in relation to the utilisation and the movement of the raw-materials and other related matters.