judgment

RANGANATH MISRA,J.

(1) THESE appeals by certificaye are directed against the common judgment of a full bench of the Delhi High court dated 20/12/1984, in two Writ Petition under Article 226 of the Constitution. The appellants are respectively a Company and its Managing Director. The Company was the holder of Letter of Authority in respect of three licences for import of coconut oil in one case and of two licences in the other and was appointed Letter of Authority Holder in respect of the said licences. It imported two consignments of 5342 . 369 Mts. and 3002 . 557 Mts. of refined industrial coconut oil from Sri Lanka and the delivery port was Kandla The respective ships carrying the aforesaid cargo arrived at the port of destination on 22/09/1982, and S 10/09/1982, and appellant 1 filed the bills of entry for release of the said cargo in the office of the Assistant Collector or Customs at Kandla. Instead of release of the cargo on the basis of steps taken by appellant 1, notices to show cause were received by appellant 1 on the allegation that import Of industrial coconut oil was not legal as it was a canalised item. Appellant 1 was called upon to show