1986 (2) TMI 233

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...., for the Respondents. [Oral Judgment]. - The petitioners No. 1 are a partnership firm carrying on business of importing rough uncut and unset diamonds, polishing the same and exporting the polished diamonds. The petitioners had obtained an Imprest Licence, dated June 29, 1981 for value of Rs. 6,53,23,200/-from the Office of the Joint Chief Controller of Imports and Exports for importing dia....

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....ted imported beef tallow and the Customs authorities did not permit clearance as it was not covered by the licence which M/s Jain Sudh Vanaspati Limited had secured from the petitioners. The goods were confiscated by the Customs authorities and thereafter were cleared on payment of certain amount as directed by the Customs authorities. On December 12, 1983, a criminal prosecution was launched agai....

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....f the Imports (Control) Order. The validity of show cause notice is under challenge in this petition under Article 226 of the Constitution of India. 4. Shri Desai, learned counsel appearing on behalf of the petitioners, urged that the show cause notice issued by respondent No. 2 is entirely without any justification and shows clear non-application of mind. The learned counsel urged that th....

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....i is correct and deserves acceptance. The facts set out hereinabove unmistakably establish that respondent No. 2 had proceeded to issue show cause notice without any application of mind. In case, the licence granted to the petitioners did not permit import of beef tallow as it was issued subsequent to June 5, 1981 and beef tallow was not imported on the strength of the said licence, it is difficul....