1987 (9) TMI 227 - HC - Central Excise

Summary

Issues:
1. Application for liberty to withdraw the petition.
2. Allegation of false statements made on oath by the petitioners.
3. Discrepancy in the jurisdictional statements in the petition.
4. Accusation of tampering with documents by the petitioners.
5. Existence of another pending petition in the Supreme Court.
6. Lack of jurisdiction due to factual inconsistencies in the petition.

Analysis:
1. The petitioners sought permission to withdraw the petition, a request that would typically lead to the conclusion of the matter without further arguments.

2. The respondents contended that the petitioners had made false statements on oath, specifically highlighting a paragraph in the petition related to jurisdiction.

3. The discrepancy in the jurisdictional statements was pointed out by the respondents, who argued that the petitioners had initially mentioned Bombay as the relevant jurisdiction but later substituted it with Kandla in a revised version of the petition.

4. The respondents accused the petitioners of attempting to obtain relief based on false statements and tampering with documents, urging the court to take action against them.

5. It was revealed that the petitioners had previously filed a petition in the Supreme Court regarding the same matter, which had been withdrawn, and this fact was not disclosed in the current petition.

6. Additionally, factual inconsistencies such as the arrival of goods in Kandla, the filing of the Bill of Entry in Kandla, and the petitioners' Delhi address raised doubts about the jurisdiction of the court, leading to the rejection of the petition by the court. The petitioners were also ordered to pay costs to the respondents.