The Collector of Customs' order clearing the goods was unconditional and final, and the Chief Controller of Imports and Exports was not competent to review it and pass a contrary order.

S.P.GOYAL, J.

1. This petition under Art.226 of the Constitution has been filed to challenge the order of the Joint Chief Controller of Imports and Exports dated . August 8, 1984, debarring the petitioners, Messrs Oswal Woollen Mills, Limited, Ludhiana, (hereinafter called the Company) and their Directors from importing any goods and from receiving import licences/OCPs and allotment of imported goods through STC, MMTC and any other agency for a period of about five years from November 9, 1983 to March 31, 1988. The said order has also been made applicable to three sister concerns of the petitioner Company and its branches in which the names of its Directors appear as proprietors, partners or directors.

2. The Company is recognised as Export House within the meaning of the term appearing in the Import and Export Policies issued from time to time under the Imports (Control) Order, 1955 . According to Cl.147 of the Import Policy AM 81 (April 1980-March 1981) registered Exporters including Export Houses were entitled to register their export contracts for the purpose of claiming benefits as detailed in its Appendix 20. During the period April 1980-March 81 the Company entered into several export contracts which were duly registered in the manner prescribed. In lieu thereof, the Company made several applications for REP Licences as permissible to registered exporters under the provisions of the aforesaid Import Policy which were duly issued on various dates as specified in Annexure P1. According to the petitioners, their licences were specifically endorsed with the date of the export contract and were issued in accordance with the scheme for registration of export contracts under the said Policy-AM 81.

The petitioners were, therefore, entitled to import items of import replenishment as were permissible on the date of the contract or to import such items as were permissible under the Import Policy applicable to registered exporters, i.e. the items placed on Open General Licence under the Import Policy in force on the date of the registration of the contract. Accordingly, the Company through the letter of authority issued to one Jayant Oil Mills (Private) Limited, Bombay and Messrs D. R. Dass and Company, Calcutta or by itself from time to time, imported inedible beef tallow which was an OGL item on the dates of registration of the export contracts and applied for clearance of the same at the ports of Calcutta and Bombay. The Collector of Customs, Calcutta, cleared the goods which were imported by the letter of authority under the Import Licences presented to him. However, the Collector of Customs, Bombay, in respect of the consignments imported at Bombay, confiscated the goods vide order dated August 19, 1983 and imposed a fine of Rs. 19,32,000.00 in lieu of confiscation. His order was challenged by the Company in the Bombay High Court which was set aside vide judgment dated September 14, 1983 and the Company allowed to re-export the consignment.

3. The Deputy Chief Controller of Imports and Exports issued a notice dated April 10, 1984 to the Company to show cause as to why action should not be taken under Cl.8(i)(g) of the Imports (Control) Order for an unauthorised and illegal import of the beef tallow against REP Licences. After allowing two adjournments to the Company, the Joint Chief Controller of Imports and Exports passed an ex parte order on June 6, 1984 which was set aside by his Court and the case remanded for fresh decision after allowing the petitioners one more opportunity of hearing. The case was heard by respondent No. 3 on August 6, 1984 and the impugned order passed.

4. At the outset, the learned counsel for the petitioners, again impugned the order of respondent No. 3 on the ground that even after the remand no adequate opportunity of hearing was allowed inasmuch as the order of the Collector of Customs and the other relevant files were not made available for inspection. Having been satisfied on the merits