Statutory rule prevails over circular: extra export-clearance condition requiring buyer's purchase order was unenforceable.

An administrative circular could not require production of a foreign buyer's purchase order as a precondition for export clearance where that requirement was not found in the governing statutory rule. The rule prescribed only the documents listed for export movement, and the circular added an extra condition beyond that framework. Because an administrative instruction cannot override, enlarge, or contradict the statutory rule, the additional requirement was held unenforceable. The matter was directed to be governed strictly by the rule, without reliance on the circular.

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Issues: Whether the authorities could insist on production of a copy of the foreign buyer's purchase order as an condition for export clearance when that requirement was not contained in the governing statutory rule.

Analysis: The governing provision required the documents specified in rule 35-A(1)(III)(A) for goods moved for export. The impugned circular added an extra condition by insisting on a copy of the foreign buyer's purchase order. Since the circular went beyond the rule and the authorities themselves stated that the matter should be dealt with according to the rule and not the circular, the additional condition could not be enforced.

Conclusion: The additional condition in the circular was not enforceable, and the petitioner was entitled to have the matter governed only by the statutory rule.

Final Conclusion: The writ petition succeeded, and the authorities were directed to act in accordance with the rule without relying on the circular.

Ratio Decidendi: An administrative circular cannot impose a condition inconsistent with or additional to the requirements of the governing statutory rule.

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