( 1 ) THIS is an application for a certificate under Article 133 (1) (a) (b) and (c) of the Constitution.

( 2 ) AN import license was granted to the respondent by the Govt. of India for import of certain machinery, for manufacture of and for bifurcating rivets, from West Germany. By this license the maximum c. i. f. value or the goods to be imported was fixed at Rs. 45,000 subject to the condition that the license was granted having quantity and value as the limiting factor and was not valid for clearance if the actual value of any item, exceeded the c. i. f. value specified in the license by more than 5 per cent.

( 3 ) THE machines arrived at Calcutta pout and the respondent submitted a bill of entry in which the c. i. f. value of the machines was shown at Rs. 44,843. 61 np. and the total value inclusive of all landing charges amounted to Rs. 45,179. 92 np. Customs duty was assessed on the value of the goods as declared in the bill of entry and on payment of such duty, the respondent cleared the goods. On receiving information that the value of the goods had been misdeclared, customs authorities searched the business premises of the respondent and also of the ag