LAWS(BOM)-1981-3-50

ABDOOLALLY NOORBHOY Vs. COLLECTOR OF CUSTOMS

Decided On March 25, 1981
Abdoolally Noorbhoy Appellant
V/S
COLLECTOR OF CUSTOMS Respondents

JUDGEMENT

(1.) The petitioners are a partnership firm of established Importers and deal in the business of purchase and sale of Rifles, Shot guns and different varieties of arms, ammunitions and cartridges.

(2.) The petitioners are importing arms, ammunitions and cartridges from foreign countries from time to time against the Import or Quota Licences issued by the Joint Chief Controller of Imports and Exports, Bombay, under the Imports and Exports Trade (Control) Act, 1947, and in accordance with the import policy announced by the Government from time to time. The petitioners imported Shot gun Cartridges .12 bore 2 11/ " LG-T02 cases on 16 April 16,1979 by steamer S.S. Jalaganga. The petitioners also imported Shot gun Cartridges .12 bore 2.11/16" LG- 74 cases on the same day. Both the Imports were made under the licence granted to the petitioners for the licensing period April 1997 to March 1978. After the cartridges reached the shore, the Asstt. Collr. of Customs, Appraising Deptt. Group IV-C issued two show cause notices dt. July 6, 1979 to the petitioners to show cause why penal action should not be taken for unauthorised import of the cartridges. The show cause notice recites that the Import Licences of petitioners do not cover the goods imported as the import of .12 bore ammunitions containing multiple projectiles the longest dimension of which exceeded 5 mm. was not allowed.

(3.) The petitioners gave their explanation to the show cause notices by letter dated July 16,1979 claiming that the condition of the projectiles dimensional length of 5 mm. was applicable only to cartridges .12 bore 2 " size and not 11 to cartridges .12 bore 2 16" size. The petitioners did not dispute that the projectiles dimensional length of the cartridges imported was in excess of 5 mm. The petitioners claimed that the entry in Column (ii)(a) in Column 4 in Entry No. 93.01/07(2) of the Import Trade Control Policy was not applicable to the cartridges imported. The Assistant Collector of Customs by his order dated November 5, 1979 turned down the contention of the petitioners and passed an order confiscating the imported cartridges under Section 111(d) of the Customs Act, 1962 read with Section 3 of the Imports and Exports (Control) Act, 1947. The petitioners carried an appeal before the Collector of Customs, Bombay, and the appeal was allowed by an order dated January 25,1980. The Collector found that no restriction on import of cartridges of 2 11/ 16" was provided by the entry in question. In spite of this order passed by the Collector, the Customs Authorities declined to release the cartridges and that led to the petitioners filing the petition in this Court on March 21, 1980. The petitioners sought the relief of direction to the Customs Authorities not to detain or withhold the delivery of the cartridges. The petitioners joined the Trustees of Port of Bombay as Respondent No. 3 claiming that the Port Trust shall not recover demurrage from the petitioners or raise any demand for demurrage from the date when the show cause notice was issued.