SHA RIKHABDOSS BHAVARLAL Vs. COLLECTOR OF CUSTOMS MADRAS

JUDGEMENT

(1.) THE Petitioner held an import quota, current also for the period January to June, 1957. Between July and September, 1957, he was permitted to convert that quota to enable him to import "electrical insulations excluding face value restricted items'' up to the value of Rs. 1, 000. To understand what was meant by face value restricted items, reference has to be made to the entries in the "Remarks" column against Item 38 of Section II of the Schedule to the Policy Book. Sub-paragraph 3 in the "Remarks" column against Item 38 in section II ran: "Not more than 71/2% of the face value of quota licences or 500, whichever is higher, can be utilised for the import of adhesive tapes". Thus, the restriction referred to in the import licence granted to the petitioner referred to adhesive tapes, which, under the items of the licence granted to him, he was not entitled to import at all.

(2.) THE petitioner ordered goods of the value of Rs. 998, which he described as

(3.) A preliminary objection was taken to the maintainability of this application, because the petitioner had an alternative remedy, - an appeal to the departmental authorities under the Sea Customs Act, 1878. I do not, however, propose to rest my decision in this case on this feature of the case.