1970 (2) TMI 52

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..... e Punjab High Court. The Division Bench reversed the decision of D.K. Mahajan, J. allowing the writ petition filed by the appellant herein and quashing the order confiscating the goods imported by the appellant. 2.The appellant is a private limited company. It is an established importer and has been importing arms and ammunition for a number of years. On the strength of a licence issued on April .....

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..... authorities under the Sea Customs Act that the articles imported are 12 bore guns is binding on the Court. The learned Judges constituting the Division Bench of the High Court also took the view that those articles were 12 bore guns and that the import of 12 bore guns is prohibited by Items 314 and 315 of the Import Trade Schedule. 4.Items 314 and 315 of the Import Trade Schedule permit the impo .....

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..... by the appellant are 12 bore guns. They are obviously parts of gun. Division Bench of the High Court was in error in thinking that every finding of the authorities under the Sea Customs Act, however, wrong it may be is binding on the Court. 5.In the result this appeal is allowed and the order of the Division of the High Court it set aside and that of the learned single Judge restored. The respond .....

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