Judgment

SHAH, J. : Controls on exports & imports imposed as an emergency measure during the last war in respect of certain commodities were kept alive after the lapse of the Defence of India Rules by the Emergency Provisions (Continuance) Ordinance, 1946 which was later replaced by the Imports and Exports (Control) Act, 1947. By S.3 of the Act, the Central Government was authorised by order republished in the Official Gazette, to provide for prohibiting restricting or otherwise controlling, in all cases or in specified classes of cases, and subject to such exceptions if any, as may be made by or under the order, inter alia the import, export, carriage................. of goods of any specified description. By cl. (2) it was provided that all goods to which an order under sub-sec (1) applied Shall deemed to be goods of which the import or export has been prohibited or restricted under S. 19 of the Sea Customs Act. Exercising authority under S. 3 of the Imports and Exports (Control) Act,1947 the Central Government issued notifications from time to time prohibiting, restricting or otherwise controlling the export and import of diverse commodities. By a consolidated order dated Decembe