Judgment

SHELAT, J.: - This appeal by certificate, arises from the respondents suit in respect of fines and penalties recovered from them by the Collector of Customs, Bombay for the alleged contravention of Section 3 of the Imports and Exports (Control) Act, 1947 and Section 167 (8) of the Sea Customs Act, 1878.

2. The respondents held an import licence dated July10, 1956 permitting them to import parts and accessories of motor cycles and scooters as per appendix XXVI of the import Policy Book for July December 1956. Under the said licence, the respondents imported certain goods which arrived in two consignments, each containing 17 cases, by two different ships. According to the respondents, the goods so imported ,by them were motor cycle parts which their licence authorised them to import. The Customs authorities, on the contrary, held, on examination of the goods, that they constituted 51 sets of "Rixe Mopeds complete in a knocked down condition". The Deputy Collector of Customs thereupon held an enquiry in pursuance of two show cause notices issued by him.

3. The result of the enquiry was an order under which the Deputy Collector directed- confiscation of the said goods with an op