Judgment

HEGDE, J.

( 1 ) THIS appeal by certificate arises from a writ petition filed by the appellant in the High Court of Calcutta.

( 2 ) THE appellant is a citizen of Nepal. He carries on business in Nepal His business consists entirely in exporting rice, dal and other products from Nepal to other countries. He entered into a contract with a firm in Cairo on 24/11/1968 to export 250 M. T. of split lentils (masur dal), the shipment whereof was to be completed within three months from the date of opening of the letter of credit. That letter of credit was duly opened. Thereafter the appellant obtained an export licence from the Government of Nepal for exporting masur dal in accordance with the agreement entered into by him with the Cairo firm. A copy of this licence was sent to the Collector of Customs, Calcutta and the Border Customs Posts at Nepalgani and at Birgani. The dal in question was sent to Calcutta either through Rupadiah from Nepalganj or through Raxaul from Birganj. The concerned invoices were verified and certified by the Nepal Customs Officers at Birgani and Nepalganj and by the Indian Customs Officers at Rupadiah and Raxaul. After the dal reached Calcutta and when it