( 1 ) THE basic issue involved in this appeal is whether the customs authorities have the right to refuse to endorse the exports made by an Exporter in the DEEC Book of export Part II after the export is effected by the Exporter.

( 2 ) THE writ petitioner had exported plastic Flat Jet Nozzles made from HDPE Granules on 7th January, 1994 to a purchaser at Singapore. The FOB value of the Nozzles was declared as Rs. 48,46,850/ -. The goods were examined by the Appraising Department of the Customs. Samples were drawn by them to verify the value of the Nozzles. The goods were suspected of being over invoiced. Pending enquiry the export was allowed provisionally against a bond. Assessment was made provisionally and an endorsement was made on the Shipping bill to this effect by the Customs Authorities. The Customs Authorities however refused to endorse the fact of export in Part II of the DEEC book of the writ petitioner. Unless the Customs Authorities make such endorsement the writ petitioner cannot apply for transfer of the import licence for import of duty free goods to which the writ petitioner became entitled by reason of such export. It is the petitioner's case that t