JUDGMENT

P.K. GOSWAMI, J. :—These two appeals are on certificate by the Calcutta High Court from its common judgment of 6-4-1967, in Appeal Nos. 175 and 177 of 1963.

2. Respondent No. 1 prior to its liquidation was a private limited company carrying on business as an importer and dealer in sewing machines. On or about April 16, 1958, the respondent was granted an import licence by the Joint Chief Controller of Imports and Exports, Bombay by which it was authorised to import industrial sewing machines together with spare parts to the extent of 5 per cent, of the total value of the goods to be imported. The total value of the imports authorised was Rs. 47,406/-. The respondent could under the licence import the goods through any port in India. Out of the permitted value under the licence, goods worth about Rs. 9,919/- were imported by the respondent through the Bombay port. The respondent then wanted to arrange the rest of the import through the Calcutta port. At the request of the respondent the Customs authorities of Bombay gave a release order in respect of the remaining goods to be imported in terms of the aforesaid licence through the Calcutta port.

3. By an indent of November 11,