Home Case Index All Cases Customs Customs + SC Customs - 1965 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1965 (8) TMI 10 - SC - CustomsWhether the High Court at Calcutta was right in setting aside the acquittal of the appellants of an offence punishable under Section 5 of the Imports and Exports (Control) Act, 1947 for the contravention of an order made under Clause 3 of the Exports (Control) Order, 1954 by exporting 75 tons of linseed oil cake without holding a permit authorising the appellants to export the commodity? Held that:- Haji Ismail Nur Muhammad & Co., if they were the real exporters, would not have drawn a bill for the entire price realisable by them from the overseas buyers in favour of the oil mills because what would be owed to the mills would be only the price for which the oil cake had been sold by them to Haji Ismail Nur Muhammad & Co. In the ordinary course of business Haji Ismail Nur Muhammad & Co., were expected to undertake the export of 75 tons of oil cake for making a profit and would not have agreed to pay the oil mills the whole of the price for which they were selling the oil cake to the overseas buyers. This document, therefore, instead of being of any assistance to the appellants affords further support to the prosecution case that the oil cake continued to be the property of the appellants through Shew Sakti Oil Mills and did not become the property of Haji Ismail Nur Muhammad and Co., in whose name the export licence stood. Appeal dismissed.
|