Judgment

KRISHNA IYER, J :- The respondent imported Auto Cycle Pedals under guise of motor vehicle parts for which he had secured the relevant licence. These two articles are different from the point of view of the law controlling imports. As laid down in Ganga Setty s case, AIR 1963 SC 1319 by this Court, it is primarily for the Import Control Authority to determine the head or entry under which any particular commodity falls. Of course, if a construction adopted by the authority regarding the concerned entry were perverse, or grossly irrational, then the court could and would undoubtedly interfere. In the present case the High Court has held that the view of the Customs Officials could not be considered perverse and has declined to set aside the impugned order on that score.

2. Even at this stage it is appropriate to quote the order under challenge which runs:

"M/s. The Security and Finance Ltd. Delhi imported from U. K. the above-mentioned goods for which they did not possess a valid Import licence issued under Serial No. 301/Pt. IV of Import Trade Control Schedule. The importation was therefore considered as unauthorised. The importers were therefore in this Custom Memo Number S24