J.S.Khehar, J.

1. Rajesh Mahajan (petitioner No. 1), Sangeeta Mahajan (petitioner No. 2, and wife of petitioner No. 1), Pranab Mahajan (petitioner No. 3, and son of petitioner No. 1) and Smt. Kamal Saroj (petitioner No. 4, and mother of petitioner No. 1) are stated to have partnership interests in Mahajan Exports (petitioner No. 5), Maspar (petitioner No. 6) and Anand Co. (petitioner No. 7).

2. Mahajan Exports, i.e., petitioner No. 5, is a partnership firm comprising petitioners Nos. 1 to 3. It is stated to be engaged in the business of manufacture and export of handloom products. Its factory a well as the head office are stated to be located at Panipat (although it is acknowledged that it has one small sales office at Delhi). Masper, i.e., petitioner No. 6, is a partnership firm comprising petitioners Nos. 1 and 2. It is also stated to be engaged in the business of manufacture and export of handloom products, its factory as well as head office are stated to be located at Panipat. Anand Co., i.e., petitioner No. 7, is a partnership firm comprising petitioners Nos. 1 and

3. It is stated to be engaged in carrying out trading activities in handloom products. Its business premi