TMI Blog1979 (10) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... rters. The petitioners who are the registered exporters, in pursuance of this policy entered into contracts with M/s. Rexmore Ltd., Liverpool, England to supply P.V.C. leather cloth in large quantity. The petitioners exported the P.V.C. leather cloth to the tune of ₹ 38,66,486.65 during the period from July, 1971 to December, 1971. The Government of India issued a Notification dated August 6, 1966 in exercise of the powers conferred by Section 6 of the export (Quality Control and Inspection) Act, 1963 (hereinafter referred to as the Act ) notifying that the P.V.C. Leather cloth shall be subject to inspection prior to its export. The Notification defines P.V.C. Leather cloth in clause 3 of the Notification and it reads as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the Customs authorities accepted the certificate. 3. The Petitioners, as per the Import Policy for registered exporters, made two applications dated November 17, 1971 and March 30, 1972 for cash assistance and import replenishments. The applications were filed before the Joint Chief Controller of Imports and Exports. The applications were turned down on the ground that the goods exported were non-fabric cotton textile items and, therefore, was not P.V.C. Leather cloth. The petitioners carried appeal before the Controller of Imports and Exports (Appeals) and that appeal was also dismissed by an order dated December 27, 1972. The appellate order merely states that the matter was placed before the local Classification Committee and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loth. Mr. Dhanuka is right in his submission that the Notification dated 6, 1966 clearly defines which product can be described as P.V.C. Leather cloth. The product exported by the petitioners and described in the shipping bills is Cotton cloth to which polyvinyl chloride composition has been applied and that squarely falls within the expression defined under the Notification. Mr. Dhanuka submits that not only the notification supports him but the two certificates given by the Export Inspection Agency and by the Textile Committee prior to the date of the export establishes his case beyond any doubt. In my judgment, the submission of the learned Counsel is just and must be accepted. 5. Mr. Dalal, the learned Counsel appearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shment provided by the Import Policy. Mr. Dalal wanted to read the minutes of the Committee but I have declined to go into it. 6. Mr. Dhanuka is right in his submission that when the petitioners filed an appeal which was a statutory right, the appellate authority instead of applying its mind to the issue raised, delegated its power to a Committee and then blindly relied upon its conclusion with an endorsement that it has got the sanction of his Chief. In my judgment, it was not permissible for the appellate authority to delegate this power and the conclusion which the Classification Committee arrived at behind the back of the petitioners is no binding on the petitioners or on this Court. In my judgment the Classification Committee cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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