business of
import/manufacture and export of spices, oleoresins, spices oil
etc., obtained Authorisation for importing 20 Metric Tons of
light black pepper ... petitioner was under
obligation to export black pepper oleoresins and black pepper
oil manufactured out of the imported pepper within a period of
four months
that there are 75 pepper vines aged about 2 years in plaint schedule item No. 1 similar to the pepper wines found in the property ... possession of the appellant, that fact is not of much importance since the Commissioner inspected the property only on 1-5-1984, about two years
hereunder:
" Flora
The other major ecologically important cash crops planted
within the Estate include.
1. Pepper - over 5000 wines
2. Cardamom - 5 acres
appellant. Ext.P48 was identified as an
application for import submitted by M/s.Synthetic Industrials
and Chemicals Ltd. The bill of lading ... forwarding agent engaged in exporting pepper. He
would also depose that the firm was involved in import also and
that the appellant was the Plant
inputs used for manufacturing the exported product by importing them duty free. The extent of imports is based on formulas specified by the Government ... volatile oil content, the exporter was authorised to import duty free, 1.02 MT of unprocessed Black Pepper (Non-Srilankan) with extraneous matter less than
neither a producing centre nor a marketing centre for pepper and ginger but the Tellicherry pepper dealers are duping the Government of Kerala by accounting ... pepper from Mahe of each pepper dealer in Tellicherry is much more than that. While it is claimed that the purchases of pepper were inter
acres owned by them and cultivated by them with
cardamom, coffee, pepper etc. from the year 1970; that the
said land does not fall within ... there are cultivations of cardamom, coffee,
pepper etc., it is an area with predominant natural vegetation
which supports important endemic flora and fauna of western
Exts. A35, A37, A38, A41, A44 and A45
are some of the important letters sent by 4th defendant instructing as to how these goods should ... given by 4th defendant. As regards the release of 55 bags of pepper dust also, the plaintiff cannot be blamed
KLT805, (2004)ILLJ679KER
JUDGMENT
R. Rajendra Babu, J.
1. The important question that had come up for consideration was whether the E.S.I. Corporation ... Babu Rao, the respondent herein was conducting the business of processing of pepper and was engaging headload workers for doing the headload works
reasons for the rejection of the returns. Amongst them, the following important aspects were stressed :
(i) The crop register for cardamom maintained and produced ... coffee taken for own use was not accounted ;
(iv) The yield of pepper accounted for was not based on any proper accounts
