V.RAMASWAMI,J.

(1) CONTROLS on exports and imports were introduced as an emergency measure during the last war in respect of certain commodities and 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 (18 of 1947). Under S. 3 of the Imports and Exports (Control) Act, 1947, the central government was authorised by order published 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, the import, export, carriage of goods of any specified description. By Ss. (2) of S. 3, it is provided that all goods to which an order under Ss. (1) applied shall be deemed to be goods of which the import or export has been prohibited or restricted under S. 19 of the Sea Customs Act, In exercise of 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