SABYASACHI MUKHARJI, J.

( 1 ) IN this application under Article 226 of the Constitution Messrs. Hoare Miller and Co challenges the notice dated 5th October, 1967 issued by the Assistant Collector of Customs to the petitioner to show cause why the goods covered by the three shipping bills mentioned in the said notice should not be confiscated under Section 113 (d) of the Customs Act, 1962 and why penal action should not be taken against the petitioner under Section 114 of the Customs Act, 1962. After setting out the facts of those three shipping bills the notice stated, inter alia, as follows:--"3. The facts detailed in para. 2 tend to show that the contracts in respect of the subject Roods have been entered into between Messrs. Union Agencies (Distributors) Pvt. Ltd. Rhodesia and the exporters. The name of their Zambia Associates Messrs Factors Zambia Ltd. , had been utilised as a cover and Messrs. J. N. Barnett and Co. Beirs as their Agent for diversion of the goods to Rhodesia. Exports to Rhodesia are prohibited in terms of the Government of India order No. 9/65 dated 17-11-65 issued under Section 3 of the imports and Exports (Control) Act. 1947. As it appears that Messrs. Hoare

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