WEARON EXPORTS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Petitioners have challenged the queries memo dated 6-2-1996 by which the Petitioners have been called upon to produce sealed samples of export garment which might have been retained at the time of export made by the original licence holder.

(2.) PETITIONERS are admittedly transferee of the advance licence which has been validly transferred by the Licensing Authority in favour of the Petitioner Co. Once a licence has been validly transferred by the licensing authorities in favour of the Petitioners, it will not be open for the Customs Authorities to investigate into the genuineness of the licence granted or the exports made by the original licence holder.

(3.) IN the affidavit-in-reply, it is stated that the licences have been obtained by making totally false statements and by producing forged and/or fabricated documents and, therefore, it is necessary to verify the genuineness of the grant of licence.