Judgment

Hegde, J.-This is an appeal by special leave from the decision of the Division Bench of the 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 3, 1957, it imported from Holland some articles worth £ 84. The customs authorities confiscated those articles on the ground that they were 12 bore guns and the licence granted to the appellant did not permit it to import 12 bore guns. They were of the opinion that the articles imported are 12 bore guns and not the spare parts of 12 bore guns. The decision of the Customs Collector has been affirmed by the Central Board of Revenue as well as by the Government.

3. Mahajan, J. came to the conclusion that the articles imported are parts of 12 bore guns and that they cannot be considered as 12 bore guns. He held that the appellant was authorised to import those articles under the licence granted to