COLLECTOR OF CUSTOMS Vs. PRASHANT GLASS WORKS

JUDGEMENT

(1.) CM 988/94 - We have heard learned counsel for both the parties. We are satisfied that there is sufficient explanation given for not filing the appeal within limitation. Delay in filing the appeal is condoned. CM stands disposed of. CM 23/94

(2.) The matter arose under the relevant provisions of the Import & Export Policy of the Union of India. As we are affirming the judgment of the learned Single Judge, we shall be brief in our order.

(3.) The appellant contends that inasmuch as the licences do not refer to any specific item but use the word Unil, it is permissible to issue restrictions later and that does not amount to taking away vested rights. On the other hand, respondent (writ petitioner) contends that the licence refers to the current policy and the items mentioned in the policy must be deemed, in law, to have been incorporated in the licences.