( 1 ) THIS is an appeal from a judgment of Sabyasachi Mukharji, J. delivered on January 20, 1971. In an application under Article 226 of the Constitution the petitioner. United India Minerals Ltd. , which is the respondent in this appeal challenged a show-cause notice dated March 8, 1967 issued by the Assistant Collector of Customs, Special Section. Calcutta, the appellant No. 1 herein. The petitioner also challenged the proceedings under the said notice.

( 2 ) THE United India Minerals Ltd. is a company which carries on business of nrning and exporting mica. In July and August. 1964, the company exported several cases of "no. 6 Black Spatted Loose Mica Splittings" of the 1st and 2nd qualities to Italy by S. S. "malacca". The goods were exported under four separate shipping bills. On February 4, 1964 the Joint Chief Controller of Imports and Exports issued a Trade Notice whereby exports of some varities of Mica were prohibited and some varities were allowed to be exported subject to a minimum F. O. B. price per k. g. as specified in the Trade Notice. The export of Mica of varieties other than those specified in the Trade Notice could be exported without a