NATHMAL GAURISHANKAR KEJRIWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) M /s. Akron Rubber Industries is a registered partnership firm having office at 134 Dhiru Bhai Pareekh Marg, Bombay. Shri Nathmal Gouri Shanker the present petitioner, is the trustee of Shri Gourishanker Kejriwal Charity Trust. This trust is the partner of M/s. Akron Rubber Industries. Smt. Indra Kejriwal, the wife of the present petitioner is also a partner of the said firm.

(2.) AS per the order of detention, M/s. Akron Rubber Industries obtained an Advance Licence on 31.3.1984 and a Duty Exemption Entitlement Certificate of the same day under the Advance Licence Duty Exemption Scheme. The firm was permitted to import the raw material listed in the order of detention without payment of any custom duty on the conditions attached to the licence. The firm was obliged to export the items mentioned in the order in terms of the Advance Licence and Duty Exemption Entitlement Certificate.

(3.) FURTHER inquiries revealed that the goods were not only less in weight but the samples were composed essentially of rubber compound based on natural rubber which indicated that the imported material was not fully utilised. The Customs authorities also learnt from reliable sources that there was no company by the name M/s. Hong Kong Hip Fung Trading Co. registered with the Registrar of Companies at Hong Kong and that as per the Hong Kong telephone directory, there is one company by name M/s. Hong Kong Hip Fung Trading Co. located at a different address. The State Bank of India, Bhiwandi also informed vide their letter dated 23.4.1986 that no L/C has been opened for the export of the goods to M/s. Hong Kong Hip Fung Trading Co., Hong Kong, but it was no collection basis that the firm submitted an order and other relevant documents for export of goods. The Customs Officers conducted various residential premises of Shailesh Kejriwal and at the house of the present petitioner and took into possession number of incriminating documents.