DIPAK KUMAR SEN, J.

( 1 ) THE facts and proceedings leading up to this appeal are, inter alia, as follows :

( 2 ) AT the material time, a Notification , No. IPC (Genl. 44)/65 issued by the Ministry of Commerce was in force. The said Notification read as follows :-"s. O. 3613 - In exercise of the powers conferred by S. 3 of the Imports and Exports (Control) Act, 1947 (18 of 1947), the. Central Government hereby prohibits the import and export of all goods, whether directly or indirectly, into or from any port or place in India, from or to any place in Rhodesia. " no. IPC (Genl. 44)/65 p. Sabanayagam chief Controller of Imports and Exports".

( 3 ) M/s. Hoare Miller and Co. Ltd. , the respondent in this appeal carries on the business, inter alia, of export of jute goods from India. In or about September 1967, the respondent presented three shipping bills to the Customs authorities at Calcutta for export of 80 bales of Hussein bags and 50 bales of jute twist. On amendment of the shipping bills the goods were shown as intended to be shipped by the vessel s. s. "roy Bank". The Port of discharge was shown to be Beira and the country of the final destination was shown as East Africa. On

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