Sinha, J. - (1.) This is an application in respect of the importation by the petitioner company, the East India Commercial Coy. Ltd., of a quantity of Flourescent Tubes and Fixtures from the United States of America. Before I deal with the facts of the case it would be necessary to investigate about the law applicable to such importation. In exercise of the powers conferred by Sub-rule (3) of Rule 84 of the Defence of India Rules, the Government of India issued a notification No. 23-ITC/43 dated 1-7-1943. prohibiting the bringing into British India by sea, land or air from anyplace outside India, of any goods of the description specified in the schedule annexed to the said notification. It is unnecessary to deal with the notification in detail, it being sufficient to refer to item 78 of the schedule whereby Electrical Instruments, Apparatus and Appliances can only be imported under a License issued by any Officer specially authorised in this behalf by the Central Government. It is admitted that Flourescent Tubes and Fixtures come within this category, and that the Officer empowered in 1948 to issue special license in respect thereof was the Chief Controller of Imports, New Delhi. The Defence of India Rules were continued by the Emergency Provisions (Continuance) Ordinance, No, XX of 1946. The Imports and Exports (Control) Act 1947 (XVIII/47) came into operation on the 24-3-1947. Sections 3, 4 and 5 of this Act are of great importance and must be set out: "Powers to prohibit or restrict imports and exports-- (1) The Central Government may. by order published in the Official Gazette, make provision for prohibiting, restricting or otherwise controlling, in all cases or in specified classed of cases, and subject to such exceptions, if any, as may be made by or under the Order-- (a) The import, export, carriage coastwise or In shipment of ship stores of goods of any specified description: (b) The bringing into any port or place in (India) of goods of any specified description intended to be taken out of (India) without being removed from the ship or conveyance in which they are being carried.
(2.) All goods to which any order under (1) applies shall be deemed to be goods of which the import or export has been prohibited or restricted under Section 19 of the Sea Customs Act, 1878. and all provisions of that Act shall have effect accordingly, except that Section 183 thereof shall have effect as if for the word 'shall' therein the word 'may' were substituted.
(3.) Notwithstanding anything contained in the aforesaid Act, the Central Government may, by order published in the Official Gazette, prohibit, restrict or impose conditions on the clearance, whether for home consumption or for shipment abroad, of any goods or class of goods imported into (India).;