SHEW BHAGWAN GOANKA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner seeks appropriate writs and orders regarding two show cause notices dated June 24, 1966, and October 19, 1966, and an order made thereon on April 28, 1967, confiscating certain goods and imposing a fine of Rs. 50,000/- in lieu thereof and further imposing a personal penalty of Rs. 50,000/-.

(2.) The petitioner is the Karta of a Hindu undivided family and carries on business under the name and style of East Jamuria Coal Company (hereinafter referred to as the firm) in Calcutta. The business of the firm consists in winning coal at its collieries and selling the same. For this business the firm uses various plant and machinery including Haulages headgears, drill machines etc. The petitioner obtained an actual user's Import Trade Control Licence dated January 7, 1964, under the Import and Export (Control) Act, 1947, and the Imports (Control) Order, 1955 for the import of plant, machinery and equipment of a total C.I.F. value of Rs. 66,000/-. This licence was valid up to October 30, 1964, but was re-validated from time to time and finally upto June 30, 1965. The machineries permitted to be imported under the said licence were as follows:-- 15 H. P. Tugger Haulages, 30/35 H. P. Endless Haulages, 40/45 H. P. Direct Haulages.

(3.) Amendments were made in the list of machinery to be imported by the petitioner, and by an amendment made by the Assistant Controller of Imports and Exports on April 6, 1965, the description of the goods in the licence was treated to be as mentioned above but "as per list attached" the list attached contained the following description of machinery;--