On 30 3 1974, the appellant applied to the Collector of Excise, District Mandsaur, Madhya Pradesh for grant of permission to transport the said quantity of poppy husks from Madhya Pradesh.
In this application the appellant stated the following facts The appellant holds a wholesale licence granted under Rules 5 and 6 of Madhya Pradesh Poppy Husks Rules, 1959.
He declined to grant any such permit without payment of duty.
It further specifies that the said goods shall be exported through the Customs House, Bombay, by sea, to Holland within three months from the date of issue of the said authorisation.
This certificate dated 14 3 1974 refers specifically to the aforementioned Import Certificate dated 5 4 1973 issued by the Dutch authorities.
No such interim order was granted in other writ petitions.
This companytract was entered into in pursuance of certificate of official approval of import dated 5 4 1973 granted by the Dutch authorities in favour of the said Dutch buyer to purchase import 10,00,000 kilograms of poppy husks from the appellant on or before 31 8 1974.
In fact more than one writ petitions were filed by the appellant before different Benches of the said High Court.
Leave was granted on 28 1 1977.
The Dutch buyer has also obtained the permit from the Dutch Government on 5 4 1973 for the import of the said goods.
As a matter of fact, the principle of Serajuddin1 has a close bearing upon the question at issue herein.
The appellant company obtained a wholesale licence in Form No.
On 15 4 1974, the Collector of Excise, Mandsaur intimated the appellant that permission to transport poppy husks from Mandsaur District to the Port of Bombay would be granted only on payment of the export duty under and in accordance with the Madhya Pradesh Poppy Husks Rules.
Accordingly, the appellant is applying for permission to transport and for the despatch of the said companysignment of poppy husks of 1000 tonnes from Madhya Pradesh for the purpose of executing the said order Inasmuch as the said companysignment of poppy husks will be despatched from Madhya Pradesh for export across customs frontier of India, numberexcise duty is leviable or payable under the Madhya Pradesh Poppy Husks Rules and hence, numberamount is remitted along with the application.
In pursuance of the said order, the appellant has to despatch from Mandsaur, poppy husks of the said quantity for transportation across Indian customs frontier to Holland.
All these permits dovetail into one another and represent one unbroken, companytinuous movement.
The appellant requested for grant of permit urgently so as to fulfil the companytract within the specified date.
The appellant has obtained the export authorisation dated 14 3 1974 from the Narcotics Commissioner of India for despatch of the said poppy husks to Holland a companyy of which is enclosed.
We shall first state the relevant facts.
In the month of March 1974, it entered into a companytract with M s Veregngde Pharmacutische Fabricken B.V. Kloosterstreat 6 oss Holland hereinafter referred to as the Dutch buyer for supplying to the Dutch buyer 1000 metric tonnes of poppy husks.
Interim orders were passed from time to time permitting the appellant to export poppy husks to Holland either on furnishing bank guarantee or on deposit of a part of the export duty, as the case may be.
The Dutch buyer has also arranged for a ship to call at the Bombay Port on 5 6 1974 for taking delivery of the said companysignment of poppy husks.
In one of the writ petitions, an interim order was granted directing the Collector of Excise, Mandsaur to permit the export without companylecting the export duty but subject to the companydition of the appellant furnishing a bank guarantee for the said amount in favour of the Registrar of the High Court.
The Judgment of the Court was delivered by P. JEEVAN REDDY, J. In these appeals, validity of Section 5 of the Opium Act, 1878 and of certain rules made thereunder by the Madhya Pradesh Government is called in question.
The appellant in turn obtained the official authorisation of export from the Office of the Narcotics Commissioner, Government of India permitting him to export 1000 metric tonnes of poppy shells broken and crushed to the aforesaid Dutch buyer.
On 16 4 1974, the appellant approached the Madhya Pradesh High Court for issuance of a writ of mandamus and other appropriate writs directing the Collector of Excise, Mandsaur to grant the permit applied for without insisting on the payment of the export duty as demanded by him.
It has received an order from the aforesaid Dutch buyer for supply of 1000 tonnes of poppy husks in Holland.
The writ petitions were heard and dismissed by a Division Bench on 21 10 1976, against which the appellant approached this Court.
1 under Rule 5 read with Rule 6 of the Madhya Pradesh Poppy Husks Rules, 1959 in February and March 1974.
Though the Opium Act, 1878 has since been repealed by Section 82 of the Narcotics Drugs and Psychotropic Substances Act, 1985, things done under the repealed Act are saved and companytinued under the 1985 Act.
