Judgment

MUKHERJEA, J. :- This appeal with certificate is directed against a judgment dated 26/27 July 1965 of a Division Bench of the High Court of Bombay by which the appellant s appeal from a judgment of a Single Judge of that High Court had been dismissed. The short facts of the case are as follows :

The appellant is the sole proprietor of a firm by the name of New India Corporation and carries on business of importing plantation and agricultural machinery, implements, accessories and spare parts of such machinery. The appellant is also the sole selling agent of a German firm called "Carl Platz". In October, 1956, on the strength of two import licences dated 9 February 1956 and 16 March 1956, the appellant imported from his principals the aforesaid firm of Carl Platz, certain parts of agricultural machinery known as Express Battery Sprayers. The relevant invoice is dated 28 October 1956 and the Bill of Lading is dated 10th November, 1956. The appellant filed his Bill of Entry before the Custom authorities on 3 January 1957. When the goods arrived at the Bombay Port in January, 1957 the Customs authorities, after examining certain samples, gave clearance in respect of the goods on