(1.) The question which arises for decision in this proceeding is whether sawn wood is processed timber.
(2.) The question arises in connection with the export of sawn timber by the petitioner to Nepal. The petitioner says that he was assured in early 1993 by the Office of the Collector of Customs (Preventive) at Calcutta that there was no restriction on the export of sawn wood from India to Nepal. On 7 -3 -1993 the Superintendent of Customs wrote to the petitioner stating that he had been directed to inform the petitioner that the Deputy Collector of Customs (Preventive), West Bengal, Calcutta had been pleased to allow that petitioner to carry sawn wood processed in different shapes and sizes from India to Nepal through Panitanki L.C. station after observing necessary formalities. According to the petitioner, relying upon this assurance he entered into an agreement with a purchaser in Nepal for supply of 2000 cubic metres of sawn wood planks in sizes of 6 inches x 4 inches x 6 ft. The agreement provides that failure to supply the planks within four months from the date of the agreement would entail penal consequences. The petitioner obtained the sawn wood planks and sent them on trucks to Nepal through Panitanki L.C. On 30th March, 1993 the trucks were stopped at Panitanki at the instance of the Assistant Collector of Customs (Preventive), Naxalbari, Siliguri (being the respondent No. 4) on the ground that the export of wood was not allowed in terms of the Export and Import Policy of the country.
(3.) The petitioner then filed this writ petition challenging the refusal of the respondent -authorities to permit the export of the sawn wood planks. The petitioner has contended that the Export and Import Policy prohibited the export of wood and wood products in the form of logs, timber, stumps, roots, barks, chips, powder, flakes, dust, pulp and charcoal. It is submitted that sawn woods planks did not come within this prohibition. Reference has also been made to Chapter XVI, Part V of the Export and Import Policy which allows for the export of "processed timber of all species excluding sandalwood and red sanders wood" without a licence but subject to terms and conditions specified in this behalf. It is contended that sawn timber was processed timber and therefore, could be exported without a licence.