F N ROY Vs. COLLECTOR OF CUSTOMS CALCUTTA

JUDGEMENT

(1.) THE Judgment of the court was delivered by

(2.) BY a notification dated 16/03/1953, the government of India gave general permission to all persons to import into India from certain countries any goods of any of the descriptions specified in the schedule annexed to the notification. Among the goods specified in the Schedule were the following: Iron and steel chains of all sorts assessable under item 63 (28) of the Indian Customs Tariff, excluding chains for automobiles and cycles whether cut to length or in rolls.

(3.) THIS argument is based on the contention that a portion of s. 3(2) of the Act of 1947 offends Art. 14 and has therefore to be deleted. THIS contention is wrong. By its own force no part of s. 3(2) purports to give any discretion to the Customs-authorities at all. There is nothing in it therefore to offend Art. 14. The only effect of s. 3(2) is to apply the Sea Customs Act to certain cases. It is impossible to say that a statute which only makes another statute applicable to certain cases, offends Art. 14. Such a statute has obviously nothing to do with Art. 14. It is true that s. 3(2) of the Act of 1947 makes s. 183 of the Sea Customs Act applicable with a modification. It was said that s. 183 so modified offends Art. 14. Assume that s. 183 as modified infringes Art. 14. What then? Clearly on this assumption s. 183 as modified becomes ultra vires and illegal and it goes out of the statute book. But that does not affect the question before us at all. It does not make the order of confiscation without an option to pay a fine in lieu thereof bad. The confiscation is not made under s. 183. It is made under another section of the Sea Customs Act, namely, s. 167, item 8, which so far as is relevant is in these terms: 167. The offences mentioned in the first column of the following schedule shall be punishable to the extent mentioned in the third column of the same with reference to such offences respectively: <FRM>JUDGEMENT_648_AIR(SC)_1957Html1.htm</FRM> <PG>Pg: 651</PG>