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Issues: Validity of the restriction permitting import of synthetic rags only through specified ports, and the consequential entitlement to relief.
Analysis: The restriction limiting import to Bombay and Delhi ports was treated as discriminatory and arbitrary, since it placed importers in other regions at a disadvantage and the stated administrative difficulty was not accepted as a sufficient justification. The prior decision in the appellants' own matter, following the Calcutta High Court's view, was applied to the same import control condition and the connected public notice.
Conclusion: The restriction was held invalid and without jurisdiction, being inconsistent with Articles 14, 19(1)(g) and 301 of the Constitution of India and ultra vires of Section 3 of the Imports and Exports (Control) Act, 1947. The appeal was allowed and consequential relief was granted.
Ratio Decidendi: A port restriction on imports that is arbitrary, discriminatory, and not justified by administrative necessity is ultra vires and unenforceable.