1990 (11) TMI 345

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..... e question of sale being deferred till the allottees came forward with the permits, it cannot be gainsaid that the appellant produced no evidence to show that the goods were sold by documents while in transit and upon the high seas or anywhere else outside the waters of India. Findings by the authorities, as confirmed by the High Court, are findings of facts which cannot be interfered with in t .....

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..... sold to persons to whom permits had been issued by the Government of India. The goods came by various ships from places outside India. The appellant contended before the authorities as well as in the High Court that the goods were sold by documents while in transit on the high seas. Accordingly, these goods came within the protection of article 286(1)(b) of the Constitution and, therefore, the Sa .....

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..... scharge and permits were produced by the allottees. Whatever be the validity of the finding regarding the question of sale being deferred till the allottees came forward with the permits, it cannot be gainsaid that the appellant produced no evidence to show that the goods were sold by documents while in transit and upon the high seas or anywhere else outside the waters of India. Findings by th .....

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