SHA KISHORILAL GENAJEE Vs. COLLECTOR OF CUSTOMS MADRAS

JUDGEMENT

(1.) THIS is an appeal from the judgment of Veeraswami, J. , declining to issue a writ of certiorari, applied for by the appellant with a view to quash the order of the asst. Collector of Customs, Madras, dated 18-6-1962, confiscating certain goods imported by the appellant. The appellant is and established importer of goods from foreign parts. For the half-years (i) April 1960 to September 1960, (ii) October 1960 to March 1961 and (iii) April 1961 to September 1961, he filed applications on 16-6-1960, 1-6-1961 and 22-11-1961, respectively, for importing "other lamps" under Serial No. 38a (f) of Part II of the Import Policy Book. Licences were granted to him for al the three half-years in January 1962. When the goods arrived at the Madras Harbour on 13-5-1962, it was found that all the consignments were of photo flash bulbs, valued at Rs. 1,985. 94 np. The Assistant collector of Customs held that the gods were not covered by the licences produced by the appellant as they came under Serial No. 78 of Part V of the Red Book. He accordingly directed their confiscation, giving at the same time an option to the appellant to clear the goods on payment of Rs. 5,360. The appellant then filed an appeal against that order of confiscation. The appellate authority, while holding that the appellant had had imported the goods in contravention of the terms of the licence, upheld the order of confiscation but reduced the fine to Rs. 1,985. The appellant thereupon filed an application under Art. 226 of the Constitution to quash that order, as, according to him, the import of flash bulbs must be deemed to be authorised, inasmuch as they would come under Serial No. 38-A (f) of Part II. Veeraswami, J. Did not accept this contention and dismissed the application. Hence this appeal. During all the relevant periods, photo flash bulbs were included in Serial No. 78 (vii) (v) of Part V, the relevant part of which ran thus:

(2.) MR. Vedantachari then contended that whatever might be the case in regard to the first two half-years, the import for the third half-year was fully justified, as the notification of the Government of India, dated 3-10-1961 should be deemed to incorporate photo flash bulbs within Serial No. 38-A (f) of Part II. The notification, in our view, has merely specified a change in the classification. In terms it does not amend Serial No. 38-A (f) Part II. During the half-year, April 1961 to september 1961, photo flash bulbs were mentioned only under serial No. 78 (vii) (v ). The import policy of the Government for that half-year was published on 110-1961, two days prior to the notification referred to above. It was only in the policy book of the next half-year, namely, April 1962 to September 1962, the change of classification of photo flash bulbs from Serial No. 78 to Serial No. 38-A was incorporated.

(3.) A mere classification of goods so as to come under a particular category, so long as that classification has not been incorporated into the policy book, cannot entitle an importer to treat it as having been adopted therein for the purpose of import. The import policy of the Government to permit and import, should be read in the light of Columns 4, 5 and 6 in the Red Book as well. During the relevant period those columns remained as before and the change contemplated by the notification, dated 3-10-1961 was not incorporated therein. It would not, therefore, be competent for the appellant to import photo flash bulbs, which were expressly included in Serial No. 78 (vii) of Part V, under a licence issued in respect of goods coming under Serial No. 38-A (f) of Part II.