JAGANNATH AGARWALA Vs. B N DUTTA

JUDGEMENT

(1.) This appeal is brought from a decision of Sinha, J." discharging a Rule for Certiorari and Mandamus in respect of certain proceedings before the Assistant Collector of Customs Appraisement, resulting in an order dated the 15th December, 1959 whereby a consignment of Camphor B. P. belonging to the appellant was confiscated under Section 167 (8) of the Sea Customs Act.

(2.) The appellant is an importer of drugs and medicines carrying on business at 5 Pollock Street. He obtained a licence dated the 23rd February, 1959 authorising importation of articles described in the Import Trade Control Schedule, Part IV, bearing serial Nos. 87 and 109. The two serial numbers referred respectively to "drugs and medicines containing spirit" and "drugs and medicines of all sorts not otherwise specified in the schedule." The schedule has to be read along with Appendix XIX, List I of which mentions a number of drugs and medicines. The appel lant's licence permitted him to import the "Terpene and its derivatives excluding preparations thereof", which find mention in the List.

(3.) The licence related to the licensing period October 1958 to March 1959 and permitted importation of drugs from soft currency area, in this instance, West Germany. The licence was valid for purposes of importation up to the 31st August, 1959.