CHIMANLAL DESAI Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner in this application is an importer of goods from abroad. He has a license to import motor vehicle parts. In pursuance of the license, he has imported certain goods described in para. 6 of the petition. They are 'sirens' which, according to the petitioner, have been adapted for use in motor cycles. After importation, on or about 31-5-1954, the Assistant Collector of Customs for Appraisement, issued a show-cause notice on the petitioner, the purport whereof is set out in para 14 of the petition. It called upon the petitioner to show cause why the goods should not be confiscated and action taken under Section 167(8), Sea Customs Act, read with Section 3(2) of the Imports and Exports (Control) Act. The basis of this was that according to the opinion held by the Customs Authorities, the sirens imported were not covered by the import license which the petitioner had in respect of motor vehicle parts, and consequently these goods were imported without a license. The petitioner was heard, and on 29-8-1954 it was held by the Deputy Collector of Customs that the goods, as they have been imported, being designed to carry their own battery cell, are suitable for use on ordinary cycles, and as such are correctly assessable, to duty under item 75(8) Indian Customs Tariff, requiring an import license issued under serial No. 301 of Part IV of the Import Trade Control Schedule'. The order was that the goods should be confiscated outright under Section 167(8), Sea Customs Act read with Section 3(2) of the Imports and Exports (Control) Act, 1947.

(2.) This rule was issued on 30-8-1954 and calls upon the respondent to show cause why a writ in the nature of certiorari should not be issued quashing the said order of confiscation and also why an order in the nature of a writ of mandamus should not be made prohibiting or restraining the respondents from taking any steps under, or in respect of, the said order, and for other reliefs.

(3.) The whole point for determination in this case is as to whether item 295 in the Import Trade Control Schedule applies or item 301. These two items are as follows: Item 295 -- Articles (other than rubber tyres and tubes) adapted for use as parts and accessories of motor cycles and motor scooters, except such articles as are also adapted for use as parts and accessories of motor cars. Item 301 -- Parts and accessories of cycles (other than motor cycles) excluding rubber tyres and tubes but including iron and steel bolts and nuts adapted for use on cycles and also mild steel tubes for cycle frames in lengths cut to sizes and screwed, e.g., steering tubes.