( 1 ) THE petitioners in both the writ petitions are engaged in the activities of import and export. For the purpose of carrying out the activities of import and export, it is required to have IE Code No. (Import and Export Code No. ). The petitioner in CWP No. 4938/2001 applied for and was granted IE Code No. 0598054685. The petitioner in CWP No. 4945/2001 was, likewise, given IE Code No. 0593065336.

( 2 ) IN these writ petitions, the petitioners are challenging Advice memo dated 23rd March, 2001 issued by the office of the Joint Director General of Foreign Trade. This Advice memo is issued in respect of four firms including both the petitioners as well and reads as under:

"subsequent to investigations of fraudulent exports of goods and misdeclaration of the description as well as value of the goods it has been decided to place the following firm/persons on advice memo. All licensing branches are hereby advised not to all the following firms and persons to avail of CCS/licences of any category or any other benefit under the EXIM Policy. The IEC section shall also not issue any IEC to the Directors/partners mentioned herein: 227. htm the details of CCS/licences/any other