Non-application of mind in import control notice led to quashing of alleged abetment without factual foundation

A show cause notice alleging contravention of the Imports (Control) Order was quashed because the allegation of abetment of unauthorised import had no factual basis and reflected non-application of mind. The notice was issued after the licence had been granted and after beef tallow had already been canalised, while the imported goods were not shown to have been brought in under the petitioners' licence. Earlier criminal proceedings had also found that the petitioners had nothing to do with the import, reinforcing that the notice was wholly misconceived. The petition succeeded and the impugned notice was set aside.

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Issues: Whether the show cause notice alleging contravention of the Imports (Control) Order was liable to be quashed for want of application of mind and absence of any basis to allege abetment of unauthorised import.

Analysis: The notice was issued after the licence had been granted and after beef tallow had already been canalised, while the imported goods were not shown to have been brought in under the petitioners' licence. The earlier criminal proceedings had also resulted in a finding that the petitioners had nothing to do with the import. On these facts, the allegation that the petitioners had abetted import of beef tallow had no factual foundation and the authority's action reflected non-application of mind.

Conclusion: The show cause notice was wholly misconceived and liable to be quashed.

Final Conclusion: The petition succeeded and the impugned notice was set aside, with the petitioners obtaining full relief.

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