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TMI Blog2007 (4) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1962 as well as under Section 5 of the Imports and Exports (Control) Act, 1947 impleading as many as eight accused persons. Prime accused is M/s. Usha Micro Process Controls Ltd. (hereinafter referred to as 'the accused company'). Accused Nos. 2 to 6 are arraigned in the capacity of their being directors of the accused company. Accused No. 7 is the Executive Director and accused No. 8 Imports Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty. However, thereafter, various discrepancies were noticed and it was found that large scale forgery/alterations/manipulations/extrapolations had been done by the importers in their own copies of the certificates dated 24-4-1985 and 24-5-1985. It is not necessary to go into the details of these discrepancies, on the basis of which it is alleged that the accused company wrongly availed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the last 4-5 years and had done no transaction as regards sale/purchase or manufacture or otherwise on behalf of the company. 4. On the basis of these submissions, the complaint cannot be quashed against the petitioner herein. The case is of the year 1986 and at that time the petitioner was approximately 62 years of age. Therefore, he cannot take advantage of his age being 82 years as of tod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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