1989 (12) TMI 57
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....nts. 2. Few facts ought to be mentioned for understanding the order which I proceed to pass. 42 bales purporting to contain wool waste were imported by the petitioners and on 29th of August, 1989, Bills of Entry along with the accompanying documents necessary for the clearance of the goods were filed. On 2nd of September, 1989, three samples were taken by the Appraising Officer under the superv....
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.... under Article 226 of the Constitution of India, contending that the respondents are dilly-dallying in clearing the goods. The Assistant Collector of Customs (Group III) filed an affidavit dated 7th of December, 1989 in this Court and from the averments in this affidavit, one has got to infer that the Assistant Collector took fresh samples after the receipt of the two reports, namely, the first fr....
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....filing an affidavit which contained false statements, especially on a matter which is crucial to the question which is to be decided by the Court. I adjourned the matter till today. 5. Mr. Sethna has today tendered an affidavit which is sworn today of the same Assistant Collector of Customs in which he has admitted that paragraph 8 of his affidavit dated 7th of December, 1989 contains what he e....
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....s of paragraph 8 of the affidavit would have definitely been different. The habit of Government officers swearing without reading affidavits prepared on the basis of parawise comments is sufficiently familiar to the Courts. Though, therefore, I am not inclined to issue perjury notice to the Assistant Collector in the instant case, I disregard totally the affidavit dated 7th of December, 1989 filed....
TaxTMI