( 1 ) THIS judgment will dispose of both the writpetitions. Apart from some details on facts on their own mostof the main points are common. I shall take the facts from CW 4037 of 1982 as counsel for the petitioner argued fromthis petition.

( 2 ) THIS petition challenges the impugned order dated20-12-1982 passed by the Collector, Customs and Central Excise, Ahmedabad under Section lll (d) of the Customs Act. By the said order he directed the confiscation of 3002. 557 MTof Refined Industrial Coconut oil imported by the petitioner,he gave, however, an option to the petititoner to redeem thegoods on payment of a fine of Rs. two crores in terms ofsection 125 of the Customs Act.

( 3 ) SECTION 11 of the Customs Act, 1962 empowers thecentral Government that it may by notification, in the officialgazette prohibit either absolutely or subject to such conditionsas may be specified the import or export of goods of any spedfied description. Section 111 (d) of the Customs Act says thatany goods which are imported contrary to any prohibition imposed by or under this Act or any other law for the limebeing in force shall be liable to contiscation. Section 112 provides penalty for importation of goods which are liable to confiscation and says that such a person shall be liable also to apenalty not exceeding five times the value of goods or Rs. 1000/whichever is greater. Section 125 permits the officer orderingconfiscation to give to the owner of goods an option to payin lieu of confiscation such fine as the said officer things fit. Section 12 (1) of the Customs Act lays down that duties ofcustoms shall be levied at such rates as may be specified under the Customs Tariff Act. Section 2 of the Customs Tariff Actlays down the rates at which duties of customs shall be leviedunder the Customs Act.

( 4 ) SERIAL No. 15. 07 in Schedule I of the Customs Tariff Act,1975 reads as under :-Heading Sub-heading No. Rate o duty Durationno. A description of Standard-Preferen- when ratesarticle tial of dutyareas areproductive15. 07 Fixed vegetable oilsfluid, or solid,crude refined orourified (1) Not elsewherespecified 200% 190% (2) Soyabean oil 200% 190% (3) Palm oil 200% 200%184it is a common case that the petitioner is liable to pay dutyon the import of coconut oil under the above. entry subject toany notification that maybe issued under Section 25 of thecustoms Act.

( 5 ) SECTION 3 (1) of the Import and Export Control Act,1947 as amended empowers the Central Government that it mayby order published in the official gazette make provisions forprohibiting restricting or otherwise controlling the import orexport of goods of any specified description. Sub-section (2)of Section 3 further provides that all goods to which arty orderunder Sub-section (1) applies shall be deemed to be goods ofwhich import or export has been prohibited under Section 11 oethe Customs Act and all the provisions of that Act shall haveeffect accordingly,

( 6 ) INEXERCISE of the powers conferred by Section 3 of theimport Act the Central Government has issued an order ,calledthe Import Control Order 1955. Clause 3 lays down that noperson shall import any goods of the description specified inschedule I and except under and in accordance with a licencegranted by the Central Government. Schedule I makes anote that each heading number corresponds to the respectivechapter and heading number of the first schedule to the Customstariff Act. Entry 15. 07 reads as under :-Fixed vegetable oils, fluid, or solid, cruderefined or purifiedit is common case that import of coconut oil,. whetheredible or industrial would be governed by this entry. Thus theimport of items mentioned in Schedule I is prohibited except inaccordance with a licence or an Open General Licence issued bythe Central Government.

( 7 ) THE Government of India issued an Import Policy 1980-8 1/04/1980 to March, 1981 ). The impugned licences wereissued during this period (through revalidated subsequently ).

( 8 ) APPENDIX 9 para 5 (