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TMI Blog1965 (8) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... mit authorising the appellants to export the commodity.The appellants were charged before Mr. F.M. Sanyal, Presidency Magistrate, Calcutta for two offences in addition to the one we have mentioned. Those offences were under Sections 417/34 and 471/465 of the Indian Penal Code. They were, however, acquitted of both these offences by the Presidency Magistrate as also of the offence punishable under Section 5 of the Act. In an appeal by the respondent, the Assistant Collector of Customs, Calcutta, the High Court of Calcutta maintained the acquittal of the appellants in regard to the two offences under the Penal Code but convicted them of the offence under Section 5 of the Act read with Clause 3 of the Order. Mr. Purshottam who appears for them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts and Exports, Calcutta, announced by Trade Notice No. G/277/55 that a quota of 5,000 tons of linseed oil cake - which is a commodity mentioned in Schedule I of the Order - had been released for export from India and that crushers of linseed during certain periods and shippers who exported any oil cake of a controlled variety during a certain period would be granted licences to export on the principle of "first come, first served". Each exporter would, according to the notification, be eligible to a quota up to 75 tons. The applicants for the licence had also to furnish certain information to the Joint Chief Controller of Imports and Exports. 4.Messrs Palriwala Bros., which is a partnership firm, of which the two appellants are members, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Even the firm contract with the overseas buyers was entered into by Palriwala Brothers and all the step for exporting the oil cake ostensibly in the name of Haji Ismail Nur Muhammad & Co., were taken by the appellants. According to the appellants, however, they acted in this matter as the agents of Haji Ismail Nur Muhammad & Co. The appellants, while admitting that the oil cake which was exported belonged to the Shew Sakti Oil Mills, they were sold by the mills to the exporter i.e., Haji Ismail Nur Muhammad & Co. The trying Magistrate held that the shipment was made by Palriwala Brothers with the knowledge and consent of the Calcutta representative of Haji Ismail Nur Muhammad & Co., and that it was "practically made by that firm ......... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be the property of Shew Sakti Oil Mills or Palriwala Brothers. No doubt, charge No. 3 reads thus : "That you between 4th July, 1955 and 26th August, 1955 along with one S.N. Palriwala since absconding at Calcutta in contravention of Section 3(1) of the Imports and Exports (Control) Act dishonestly and fraudulently exported certain goods to wit - linseed oil cakes under the cover of export licence Exhibit 19(4) and that you thereby committed an offence punishable under Section 5 of the Imports and Exports (Control) Act and within may cognizance." No doubt also that the prosecution had alleged that the shipping bills for export were either forged or were false documents and that this case has been negatived both by the Presidency Magist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own oil cake and the prosecution has established that the oil cake in question belonged to Shri Shew Sakti Oil Mills Ltd., which is practically owned and run by Palriwala Brothers. Upon a consideration of all these facts we are satisfied that no new case was made out by the High Court. Mr. Purshottam, however, sought to argue that though initially the oil cake belonged to Shew Sakti Oil Mills it had been sold by them to Haji Ismail Nur Muhammad & Co. But it has been found by the High Court that it continued to belong to Shew Sakti Oil Mills Ltd. That being a finding of fact cannot be allowed to be reopened at this stage. It is true that the shipping documents are in the name of Haji Ismail Nur Muhammad & Co. But that was bound to be the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been seized by the Customs authorities and to be in their possession. But Mr. Purushottam frankly conceded that these account books could not have contained any entries pertaining to the transaction. He, however, relied on Ex. 108 which was a bill of exchange for £ 2,065-9-11 purported to have been drawn by Haji Ismail Nur Muhammad & Co., on the overseas buyers Messrs H.M.F. Faure & Co., Ltd., London payable to the order of Shew Sakti Oil Mills Ltd., and contended that this clearly indicated that Haji Ismail Nur Muhammad & Co., were paying the price of the oil cake to the oil mills. In the first place this bill of exchange has also been drawn by M. Hanifi on behalf of the firm and the High Court has found that Hanifi's signature there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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