This appeal, filed against the judgment of Balakrishna Ayyar, J., raises a question as to the constitutional validity of section 171-A of the Sea Customs Act. That provision has been challenged as void before us on the ground that it contravenes Articles 14 and 20(3) of the Constitution. But the objection to the validity of the section under the first head, namely, that it denies equal protection of laws to persons similarly situate, was not taken before the learned Judge; nor even in the grounds of appeal before us. But in view of the importance of the matter and as the learned Advocate-General had no objection to the question being raised at this stage, we have allowed learned Counsel for the appellant to argue that point.

We shall now set out the circumstances which have necessitated the appellant to call to his aid the Fundamental Rights declared under Articles 14 and 20(3).

The appellant is a merchant at Madras trading under the name of Rainbow Trading Company, who for the purposes of his business, imports electrical goods from foreign countries.

Import trade is now regulated and controlled by the provisions of the Import and Export Control Act, 1947, the