JUDGMENT- V.S. KOTWAL, J.:---Whether a statutory order could be displaced or modified by a public notice; whether such a modification would effect the doctrine of incorporation and whether the representation made to the statutory order, if acted upon, could be withdrawn in the summary manner, are some of the assorted questions that are posed in this proceeding. The compass of controversy is comparatively short and the facts are equally short. To understand the thrust of the controversy only a few aspects serving as land marks, could be mentioned at this stage itself.

2. The petitioners are a firm registered under the Partnership Act and they carry on business of manufacturing, exporting and delaing in food products and importing for their business raw materials and other goods for stock and sale. The second respondent in the Chief Controller of Imports and Exports at New Delhi; the 3rd Respondent is the Joint Chief Controller of Imports and Exports at Bombay while the 4th Respondent is the Collector of Customs at Bombay and the 1st Respondent is the Union of India.

3. An order of April 1, 1986 is the starting point which ultimately generated the disputes and the controversies. Such a

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