- (1.) This appeal, founded on a certificate, is by the legal representatives of one Hazarimal Shah) since deceased, who, prior to his death, was carrying on business inter alia in electric goods in the name and style of j. Hazarimal and Co. The appeal is directed against the judgment and order, dated 17/09/1962, of the Appellate bench of the High court of Madras which reversed the judgment of a Single Judge who heard the writ petition filed by the said Hazarimal and allowed it quashing an order of the Assistant Collector of Customs under S. 167 (8) of the Sea Customs Act, 1878.
(2.) The said Hazarimal had obtained from the Joint Chief Controller of Imports, Madras, a licence per milling him import of electric bulbs falling under Entry 38-A (f) of the Schedule of the Import Trade Control Policy book, popularly known as the Red Book, for the period from July to december, 1956. The book was issued by the government of India and contained government's policy and directives as to import and export framed under the Imports and Exports (Control) Act, 1947 and the Import Control order, 1955, issued thereunder.
(3.) The said Hazarimal imported in all 46 cases of electric bulbs, 42 of which contained bulbs of 12 to 16 volts, 21 candle power, and the rest of 6 to 7 volts of 3 candle power from a concern in Japan. The goods arrived in Madras port on 5/06/1957. A Bill of Entry for clearance of the goods was filed. But the Assistant Collector of Customs did not permit clearance of the goods on the ground that thay were auto-bulbs and were not covered by Entry 38-A (f) for which only the licence was granted. His view was that they fell under Entry 38-A (e). On 14/08/1957) he issued a show-cause notice. The said Hazarimal filed his reply to the said notice on 17/10/1957. The Assistant Collector, not satisfied with the said reply, passed an order that the said goods fell under Entry 38-A (e) and not under Entry38-A (f) , that they were consequently imported without a valid licence and directed their confiscation under S. 167 (8) of the Sea Customs Act. He, however, gave option to pay Rs. 18,500. 00 as fine in lieu of confiscation. The said Hazarimal paid the fine, cleared the said goods and promptly sold them away.;