https://www.taxtmi.com/caselaws?id=43895 Section 3 of the Imports and Exports (Control) Act, 1947 was held not to authorise the executive to confine import of woollen rags, synthetic rags and shoddy wool to specified ports, because the power extends to control of goods and not arbitrary port selection. The restriction was also found discriminatory and unconstitutional under Articles 14, 19(1)(g) and 301, as it imposed an unequal trade burden without a rational basis beyond administrative convenience. The restriction did not apply to imports under Additional Import Licence, since that licence regime was separate and had not been amended. The impugned notice, control order and consequential customs action were therefore unsustainable. en-us Tue, 01 Feb 1994 00:00:00 +0530 Mon, 21 Jun 2010 17:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43895 Section 3 of the Imports and Exports (Control) Act, 1947 was held not to authorise the executive to confine import of woollen rags, synthetic rags and shoddy wool to specified ports, because the power extends to control of goods and not arbitrary port selection. The restriction was also found discriminatory and unconstitutional under Articles 14, 19(1)(g) and 301, as it imposed an unequal trade burden without a rational basis beyond administrative convenience. The restriction did not apply to imports under Additional Import Licence, since that licence regime was separate and had not been amended. The impugned notice, control order and consequential customs action were therefore unsustainable. Case-Laws Customs Tue, 01 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43895