1973 (10) TMI 31

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....e respective affidavits filed in support thereof the order of the High Court dated 14-9-1973 and made in W.P. Nos. 5296 and 5297 of 1973 and the counter affidavit filed in W.P. Nos. 5296 and 5297/73 and the supplemental offer's filed in W.P. 5297/73 and the records relating to the export of the subject goods covered under the relevant shipping Bill Nos. 79 dated 1-9-1973 and 171 dated 3-9-1973 on ....

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.... Joint Chief Controller of Imports and Exports, Madras requesting him to intimate the current policy regarding the export of Bone Meal, to overseas countries. By a letter dated 23-4-1973 the Joint Chief Controller of Imports and Exports, Madras replied to him stating that under the current export policy there was no restriction whatsoever regarding the export of Bone Meal to overseas countries. Pe....

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....toms authorities for clearance. On 8-9-1973 the Assistant Collector of Customs passed the "Let Export" order, meaning that he permitted the export of the goods in question. The goods were accordingly loaded into the steamer. But, when the loading was over and before the steamer actually sailed, the Asstt. Collector of Customs changed his mind and gave a direction to the shipping agents to unload t....

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....dated 8-9-1973. I am clearly of the opinion that the Asstt. Collector has no such power. The original order passed by the Asstt. Collector of Customs, namely, "Let export" order dated 8-9-1973, clearly falls within the scope of section 51 of the Customs Act, which says: "Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid th....