(1.) The operative part of the order was pronounced by me on 21-3-80. The reasons for passing the order are now stated. The point .of controversy in this writ petition centre round importation of skimmed milk powder meant for distribution to children and poor people in the International Year of Child, 1979. The milk 'powder was donated by a foreign donor to the petitioners. Petitioners Trust is a wellknown social organisation devoted to social work, principally, the family planning. The unfortunate victims of the controversy are the children and slum dwellers. The government have 3 special social obligation towards children arid poor people. The Directive Principles of the Constitution create a fundamental duty in this regard. The resolution of the United Nations declaring 1979 as a Child Year further emphasis this obligation. The role of voluntary social organisatins in regard to the social and welfare programmes is crucial and is repeatedly emphasised by the planners. The administration, however, attimes loses sight of this broad scheme and gets bogged down on short-term objectives. The result of such administrative short sightedness here is tragic hold up of the vital food for children over a year. Denial of food is, itself a food for thought and "concern in the present case.
(2.) The petitioners are the trustees of a charitable trust, registered with the Charity Commissioner, Bombay, 'since 1970. The trust is recognised by the Government of Maharashtra as U.P.C.C. and given regular grant-in-aid. The trust is also assisted by Bombay Municipal Corporation financially. The work of the trust is appreciated by the Union Ministry of Health and Family Welfare. The trust is affiliated TO Maharashtra United Nations Association and UNICEF, in the sphere of the social work. The trust runs an institution where it renders wide spectrum of social, public and medical services including propagating family planning programmes, undertaking family planning measures, devising and implementing immunisation programmes and catering to the social hygienic, medical and nutritive needs of the poor and needy sections of the society. The trust distributes free of costs, items of medicine and vitamins and renders free medical service.
(3.) Sometime prior to November, 1178, one B. S. Aujala, Managing Director of B.S. Aujala Private Limited, Singapore, visited the institution run by the trust in Bombay. He was very much impressed by the social work dons by the trust-and expressed' his desire to donate free gift skimmed milk powder of the value of one million dollars for free distribution among children and poor. The petitioners immediately contacted the customs authorities, to know whether-they can.get an exemption from the customs duty and import restrictions. A copy of the letter' from "B. S. Aujala/Private Ltd., making the offer of the free gift, was also attached to the said letter. Ministry of Finance informed the petitioner that such free gifts of food stuff were exempted from Customs duty and duty importation vide customs notification No. .142 dated 16th July, 1977. A copy of 'the notification was also sent to the petitioner by the Ministry of Finance. One of the requirements of the said notification was, that organisation must secure certificate from the State. Government recommending exemption. On 12th, February, 1979 the government of Maharastra issued the required certificate inter-alia stating: "Distribution of milk should be free in slum. areas and. organisation should not sell milk under any circumstances." The petitioner, then approached the customs authorities for exemption. The Assistant Collector of Customs, Bombay by this letter dated 15th February, 1979 granted exemption from customs duty and import, restrictions under Notification dated 16-7-1977 (issued undersection 25(1) of the Act). He also took note of the certificate from the Government of Maharashtra.The letter finaily state J: