(1.) The petitioner Joao Santana Gomes was issued an import licence on 21/12/1965, valid for a period of 12 months, for importing spare parts of motor vehicles from foreign countries for the total value of Rs. 28,789.00. In due course Joao placed orders with foreign suppliers. Before be could arrange the entire supply the devaluation of India rupee was declared with effect from 6-6-1966. As a consequence the Ministry of Commerce, New Delhi, issued a public notice dated 7-6-1966 asking the importers to make applications in the prescribed form for getting necessary enhancement of the value of their licences in the context of devaluation. Joao made such an application on 20th of June 1966 with the Deputy Chief Controller of Imports and Exports for Goa, the respondent No. 3 in the present petition, and the latter, it is the case of the petitioner, reassessed the value of the unutilized sum at Rs. 34,959.00.
(2.) Aggrieved by the order dated 17-12-1966 Joao filed the present petition under Articles 226 and 227 of the Constitution of India. The prayer made is for a writ of Certiorari against respondent Nos. 2 to 4 for quashing the order dated 17-12-1966, for a writ of Mandamus against the same respondents directing them to release the detained goods, and for a writ of Prohibition against respondents Nos. 1, 2 and 3 restraining them from taking any action against Joao under the Act. The principal contentions raised in the writ are that the customs authorities are unjustified in the stand that the value of Rs. 34959.00 determined after the devaluation does not represent the enhanced value of the balance amount of Rs. 10732.00, and that the Imports (Control) Order of 1955, hereinafter called the Order, issued under Sec. 3 of the Imports Act, under which the customs-authorities have acted, had not been extended to the territory of Goa, Daman and Diu and as such the proceedings initiated against him have no legal basis.
(3.) The respondents traversed the allegations on which Joao had come to the Court. It was maintained that there was an overall increase of only Rs. 6170.00 in the original value of the licence and that the proceedings taken against Joao had the authority of law behind them.