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"(i) Silver bullion, silver sheets and plates which have not undergone any process of manufacture subsequent to rolling.

(ii) Silver salts, silver chemicals and compounds with more than 50 per cent Silver contents

(iii) Manufactures and products wholly or mainly of silver with more than 50 per cent silver contents".

Item No. 78 of Part 'B' of the said Schedule related to Silver Coins. It appears that increasing restrictions were placed by the Central Government during the years 1979, on the export of silver items by deletion of different parts of item No. 77. On or about 20th February 1979 sub-item (i) of item 77 of Part 'B' of the said Schedule was deleted and the goods covered by the said sub-item were included in item 47 of Part 'A'. On 30th March, 1979, Sub-item (ii) of item 77 of Part 'B' was deleted and the goods covered by the said sub-item were included in a new item viz, item 55 of Part 'A' of the said Schedule. The deletion of Sub-item (ii) of item 77 Part 'B' of the said Schedule, with which we are directly concerned in these appeals, was effected by the Exports (Control) 22nd Amendment Order, 1979, dated 30th March, 1979, issued in exercise of the powers conferred by Section 3 of the said Act. On the same day, namely, 30th March, 1979, a Public Notice was issued by the Ministry of Commerce, Civil Supplies and Co-operation, Government of India, New Delhi The said Notice, inter alia, referred to the Exports (Control) Amendment Order of 1979 and announced that the provisions oi Paragraph 316 of the Hand Book of Import-Export Procedures, 1978-79, would not be applicable to any pre-ban commitments consequent to the said Public Notice and all such cases would be decided "on merits". At this stage, we may also take a brief note of some of the provisions of the Import Policy and the Export Policy during the relevant period. Chapter 18 of the Import Policy April 1978-March, 1979, issued by the Department of Commerce, Government of India, deals with the Registered Exporters, Paragraph 113 of the said Policy, which is the first paragraph contained in the said Chapter, shows that the object of the provisions of the said Chapter is to provide Registered Exporters by way of import replenishment the materials required in the manufacture of the products exported. Paragraph 114 of the said Chapter runs thus; "Export made of products appearing in Appendix 17 will qualify for the grant of import replenishment ("REP") licences, if such exports are made in accordance with the export policy in force".

"Unless otherwise provided, the following types of pre-ban (including pre-control) commitments will be ordinarily honoured for export control purposes". Clauses (1) to (5) of this Paragraph set out certain types of pre-ban commitments, Clauses (4) and (5) of the said Paragraph run thus:

"(4) Where, against a specific export order, (i) an irrevocable L/C had been opened and accepted by a scheduled Indian Bank or (ii) advance payment had been received through an authorised dealer in foreign exchange, covering the full f. o. b. value of the consignment, prior to the date ol the ban; or (5) Where the exporter is able to produce any other evidence which the Head of the regional licensing office considers to be satisfactory proof of a pre-ban commitment. (The Head of the office should in writing record on the file concerned with each case, the reasons for his decision accepting or rejecting the application)".

20. We may point out that, with regard to the question of promissory estoppel, there is also one other aspect og the matter which can be taken note of It is common knowledge that the Export Policy as well as the Import Policy changes from year to year and hence the so-called representation in the Export Policy or the Import Policy must be read subject to the limitation that the Export Policy and the Import Policy is liable to change from year to year. The respondents here have entered into contracts the performance of which would extend clearly beyond 31st March 1979 and in one case for even more than one year. In this situation it is difficult to expect that the respondents could have relied upon an alleged representation that the Export Policy would not change at all and that they would be permitted to export the goods covered by Item 77 (ii) of Part 'B' of Schedule I to the said Order of 1977 irrespective of that item being deleted from Part 'B' and shifted to Part 'A' of the said Schedule as has been done. Reference may also be made here to Paragraph 316 or the Hand Book of Import-Export Procedures 1978-79. Although this Paragraph has been relied upon by the learned trial Judge in support of his conclusion in favour of the respondents, it is not really necessary for us to discuss the said Paragraph in any detail, because Mr. Bhatt has specifically stated that he does not rely upon that Paragraph at all. It is, however, significant to note that the said Paragraph deals with pre-ban commitments and states that unless otherwise provided, the types of pre-ban commitments set out in the said Paragraph would be ordinarily honoured for export control purposes. It is significant that even in respect of such pre-ban commitments as are covered by the provisions in the said Paragraph, all that has been stated is that such commitments would be ordinarily honoured for export control purposes. This would show that even in the case of pre-ban commitments it was made quite clear that it was not always obligatory on the Government to honour them but merely that the same would be ordinarily honoured. Sub-paragraph (6) of the said Paragraph sets out the procedure regarding the submission of documents and so on to establish pre-ban commitments. The last part of the said sub-paragraph runs as follows:

"............The submission of such evidence shall not, however, confer any right on the person concerned to the grant of any export licence or permission to export."

This again emphasizes the same aspect to which we have referred, namely, that even in the case of pre-ban commitments, there was no binding obligation on the Government to honour them nor was any right created in favour of the person who had entered into pre-ban commitments to obtain an export licence, the only provision being that the Government would ordinarily honour the pre-ban commitments, that is, ordinarily allow them to be carried out. This would, in our view, clearly show that no promise or representation was held out that if firm contracts were entered into or registered in accordance with the provisions of Appendix 20 to the Import Policy (April 1978-Marcn 1979), export would be allowed to oe made irrespective of the Export Policy which might be in force at the time the export was sought to be made.