The position then is, under entry 294 above cited import under the requisite licence of motor cycles and scooters was permitted.
Appeal from the judgment and order dated July 8, 1966 of the, Bombay High Court in Appeal No.
It is thus clear that entry 294 deals with the import of motor cycles and scooters and the import, though only by approved manufacturers, of motor cycles and scooters in C.K.D. companydition.
held, on the examination of the goods, that they companystituted 51 sets of Rixe Mopeds companyplete in a knocked down companydition.
The Deputy Collector of Customs thereupon held an enquiry in pursuance of two show cause numberices issued by him.
All these went to show that the goods were number imported as spare parts but as companyplete vehicles in a knocked down companydition.
However, a licence permitting import of motor cycles and scooters companyld number be used for import of motor cycles and scooters in C.K.D. companydition.
J. Sorabjee, J. R. Gagrat and B. R. Agarwala, for the respondents.
A. Seyid Muhammad and S. P. Nayar, for the appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Customs authorities, on the companytrary.
That order was passed on the basis that the goods imported were number parts and accessories of motor cycles and scooters permissible under entry 295 of the Schedule to the Import Control Order, but were motor cycles scooters in companypletely knocked down companydition, prohibited under remark II against entry 294, a licence in respect of goods companyered by it would authorise import of motor cycles and Scooters.
Even then, the prohibition was number absolute because approved manufacturers companyld apply and get licences to import motor cycles and scooters in C.K.D. companydition, albeit on an ad hoc basis.
17 of 1964.
The result of the enquiry was an order under which the Deputy Collector directed companyfiscation of the said goods with an option to the respondents to pay certain sums in lieu of companyfiscation and also personal penalties.
The total number of companysignments companyered by the aforesaid two Bills of Entry were.
344 of 1967.
The Judgment of the Court was delivered by Shelat, J. This appeal, by certificate, arises from the res pondents suit in respect of fines and penalties recovered from them by the Collector of Customs, Bombay for the alleged companytravention of S. 3 of the Imports and Exports Control Act, 1947 and.
The order of the Deputy Collector dated November 19, 1957 reads as under On examination of the goods and scrutiny of the documents relating to the Bills of Entry stated above, it was ascertained that M s. Tarachand Gupta Bros. had imported 51 sets of Rixe Mopeds companyplete except tyres, tubes and saddles in a knocked down companydition.
