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CRIMINAL APPELLATE JURISDICTION : Criminal Appeal No. 158 of 1960.

Appeal from the judgment and order dated July 1, 1960, of the Calcutta High Court in Cr. Revision No. 500 of 1960.

N. C. Chatterjee and P. K. Chatterjee, for the appellant.

N. S. Bindra and T. M. Sen, for the respondent.

1961. November 24. The Judgment of the Court was deliered by HIDAYATULLAH, J.-This appeal is by certificate under Art. 134 (1) (c) of the Constitution granted by the High Court of Calcutta against its judgment and other dated July 1, 1960. The appellant, Mohammad Serajuddin is the managing partner of Messrs. Serajuddin and Co., of No. 19A, British Indian Street and of p-16, Bentick Street, Calcutta. The said firm carries on business as exporters of mineral ores, and also possesses some mines. The business of the appellant involved the export of manganese ore. Till April, 1948, there was no export duty on manganese ore. On April 19, 1948, export duty at ad valorem rates was imposed on manganese ore. This was withdrawn in August, 1954, but was re-imposed in September, 1956 and was withdrawn again in November, 1958. During this period, the appellant exported manganese ore, among other mineral ores.