ARJANDAS TAKANDAS KATARIA Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) This appeal is directed against the order dated September 10,1979, passed by the learned single Judge dismissing Misc. Petition No. 1713 of 1979 summarily.

(2.) The appellants in this appeal are the original petitioners - who will be hereinafter referred to as "the petitioners". Petitioner No. 2 is a partnership firm of which petitioner No. 1 is a partner along with three other partners. The 1st respondent is the Assistant Collector of Customs. The 2nd respondent is the appellate authority under the Customs Act. The 3rd respondent is the Union of India. The 4th respondent is the Corporation and a subsidiary company of State Trading Corporation. Respondents 5,6 and 7 were the partners of the old firm.

(3.) The 1st petitioner along with respondents Nos. 5, 6, 7 and 3 other partners constituted a partnership firm in the name and style of M/s. Takandas H. Kataria at Bombay and were carrying on the business. This firm (hereinafter referred to 'old firm') was dissolved on December 31,1974. On dissolution of the old firm the new firm came into existence which consisted of the 1st petitioner and 3 other partners. It is common ground that in the old firm there were in all seven partners and on its dissolution on December 31, 1974, the first petitioner and his three sons who were partners of the old firm on January 1,1975 formed a new partnership firm i.e. Petitioner No. 2.