MESSRS BASAKHA SINGH & COMPANY Vs. THE COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS, NEW DELHI AND ANOTHER

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution of India raises a very interesting question as will presently appear.

(2.) THE petitioners Messrs Basakha Singh and Company Private Limited, New Delhi, are engaged in the business of importing arms and ammunition and also are retail dealers in the same. They applied for and obtained licence No. E. 687505/57/EI/CCI/D dated the 3rd April, 1957, for the import of fire arms to the extent of Rs. 11,815/ - as specified in serial Nos. 312 -316 -IV of the Import Trade Control Police -hereinafter referred to as the Import Policy. Under this licence the petitioners imported barrels and actions in equal numbers to the extent of œ 83 from Spain. This consignment passed out of the customs without any trouble. Thereafter under the same licence, with regard to the balance amount, the petitioners placed another order for the import of actions and barrels of Belguim guns. When this consignment arrived at the port, the customs authorities withheld the same and issued notice to the petitioners to the effect that the consignment was not covered by the licence. The petitioners were required to show cause within 15 days why the goods be not confiscated and action taken against the petitioners under section 167(8) of the Sea Customs Act, 1878. the petitioners replied to the show cause notice and contended that what they had imported was not prohibited by any item in the Import Policy for the period January to June, 1956. This contention was not accepted by the Collector of Customs and on appeal by the Central Board of Revenue, with the result that it was finally decided to confiscate the imported goods. A revision petition to the Central Government also met with no success. The petitioners, who were dissatisfied with these orders, have come up to this Court under Article 226 of the Constitution of India.

(3.) THE larger question whether the import of barrels and "actions" could be said to be import of 12 bore guns and thus barred as per entry in the remarks column opposite item 314 now requires determination. What the aforesaid entry bars is the import of 12 bore guns or the import of 16 bore guns having 12 bore barrels. Under the Indian Arms Act, 1878, section 4 defines 'arms' as follows: -