JUDGMENT

Dipankar Datta, CJ. - The first petitioner is a company incorporated under the Companies Act, 1956. It, inter alia, carries on business of exporting fabrics. The second and the third petitioners are the Directors of the first petitioner (hereafter "the Company", for short). It is claimed by them that there has been a change of their names/surnames from Harish Chander Tuteja and Dinesh Chander Tuteja to Harish Arya and Dinesh Arya, respectively. To that effect, they have annexed Government of Maharashtra Gazette Notification dated 30th December 1999, Exhibit-' A' to the writ petition.

2. A show-cause notice dated 30th April 1997 (Ext. XC to the writ petition) was issued to the Company under section 124 read with section 28 of the Customs Act, 1962 (hereafter "the Act", for short). It was alleged therein that the Company had indulged in fraudulent export of polyester fabrics and duty-free import of Polyester Filament Yarn and other items under D.E.E.C. Scheme in contravention of the provisions of the Act. In course of investigation preceding such show-cause notice, a raid had been conducted at the premises of the Company on 9th August 1995. The second and the third petitioners