RAMON DISTILLERIES LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) SINCE common questions of fact and law arise in all the three petitions, they are being disposed of by this judgment.

(2.) IN Writ Petition No. 3084 of 1989 the petitioners have prayed for quashing the order dated 29th August, 1989/20th September, 1989, passed by the Collector, Nagpur whereunder a sum of Rs. 1,17,14,025. 00 on account of excise duty and transport fees was demanded for committing alleged breach of Rule 25 (3) (4) and (6a) of the Maharashtra Foreign Liquor (Import and Export) Rules (hereinafter referred to as "the Rules" ). Similarly, the petitioners have also challenged the order dated 16th October, 1989 also passed by Collector, Nagpur demanding the sum of Rs. 64,55,426. 60 on account of Excise Duty and Transportation Fees for alleged breach of the rules referred to above. It is alleged in those notices that in enquiry held by the Special Enquiry Officer , it transpired that on the basis of Import permit submitted by the petitioners, export passes were obtained and Indian Made Foreign Liquor (for short IMFL) was exported on PLL licence. It is alleged that the import permits, the list of which is given in Appendix annexed produced by the petitioners and their agents for obtaining Export Passes are false and fake and not issued by the Officer of Collector, Hoshangabad (Madhya Pradesh), so also the acknowledgements of the Certificates in Form Certificate-3, regarding delivery of IMFL after obtaining false and forged signatures. It is further alleged that the goods were exported on the basis of false import permits and thereby violated the condition of Form H Bond submitted for exporting IMFL.

(3.) IN Writ Petition No. 2607 of 1990 the petitioner has prayed for quashing and setting aside orders dated 16-5-1989, 16-2-1990, 23-4-1990 and 27-7-1990. Under order dated 16-5-1989 the sum demanded was Rs. 8,17,425/- on account of Excise Duty and Transport fee for alleged breach of Rule 25 (3) and (6) of the rules. Similarly, under order dated 16-2-1990 and 23-4-1990 the demand was for Rs. 13,85,579. 00 and Rs. 6,76,774. 00 respectively. The figure Rs. 6,76,774/- was, however, corrected to Rs. 4,50,774/- by order dated 27-7-1990. Identical allegations are made even in these orders that IMFL was exported under the forged import permits to different class of importers.