RAMESH ENTERPRISES Vs. COFFEE BOARD

JUDGEMENT

(1.) the three writ appeals are presented against the common order made by puttas- wamy, j., Dismissing the three writ petitions presented by the appellants. The writ peti- :ions have been referred to division bench for being heard along with the appeals, as they involve similar questions of law and fact.

(2.) briefly stated the facts in the three writappeals are these:- the writ petitioners are carrying on the business of export of coffee from India to various foreign countries. As required under the Provisions of the coffee Act, 1942 ('the act' for short) and the coffee rules, 1955 ('the rules' for short), they have registered themselves as exporters and are called registered exporters. The practice of the coffee board has been to conduct auctions of coffee for the purpose of export. The registered exporters are entitled to participate in the auction and purchase coffee for export. The terms and conditions of sale of coffee in the course of export had been fixed by the board. The relevant condition of the sale on the basis of which dispute was raised by the registered exporters against the coffee board reads :-

(3.) it so happened that in may 1977, an auction sale of coffee for the purpose of export was held by the board on 18-5-1977. The rate of export duty prevailing immediately prior to the date of auction, levied under the Provisions of the Customs Act, 1962 was Rs. 2,200/- per quintal. The government of India in exercise of its powers conferred on it by Section 25(1) of the Customs Act reduced the customs duty from Rs. 2,200/- per quintal to Rs. 1,600/- per quintal by a notification issued at Delhi on the same date i.e., 18-5-1977. There is no dispute that at the time of actual conduct of sale, neither of the parties were aware of the reduction of the export duty. It is on record that the contents of the notification was transmitted to the coffee board only at 6 p.m. on 18-5-1977. This is evidenced by ex.17, which reads:-