1991 (7) TMI 89 - HC - Customs

Summary

Issues:
1. False declaration made in a Writ Petition under Article 226 of the Constitution of India.
2. Attempt to seek relief by intentionally making false statements on oath.
3. Abuse of the process of the Court.
4. Prosecution under Sections 193, 196, 199, and 200 of the Indian Penal Code.

Analysis:
The judgment involves the dismissal of a Writ Petition filed under Article 226 of the Constitution of India due to the petitioner, a Director of a Private Limited Company, making a false declaration in Paragraph 15 of the petition. The petition sought a refund of additional duty on imported goods, claiming the levy was illegal based on a previous court judgment. The respondents pointed out a prior Writ Petition filed by the petitioners seeking a similar refund, which was dismissed for being filed more than three years after the discovery of the mistake. The Court found that the present petition was an attempt to snatch orders from the Court by knowingly making a false statement on oath. The petitioner admitted to the false declaration, attributing it to his poor health and inadvertence by his advocate. The Court rejected the apology and held that the petitioners abused the court process, bringing the administration of justice into disrepute.

The Court directed the Prothonotary and Senior Master to file prosecution against the petitioner for committing an offense punishable under various sections of the Indian Penal Code. The Court summarily dismissed the petition, stating that the petitioners disentitled themselves from seeking relief under Article 226 due to their conduct. Additionally, the Court ordered the companion Writ Petition, where the petitioner made a similar false declaration, to be kept under seal and included in the prosecution complaint. The judgment highlights the seriousness of intentionally making false statements in legal proceedings and the consequences of abusing the court process.

In conclusion, the judgment emphasizes the importance of truthfulness in legal proceedings and the severe repercussions of intentionally making false declarations on oath. The Court's decision to dismiss the petition and initiate prosecution against the petitioner serves as a deterrent against abusing the judicial process and maintaining the integrity of the legal system.