1. This petitioner for issuance of a writ of certiorari is for the purpose of quashing the orders passed by the Customs authorities levying in penalty on the petitioner Kailash Agencies Madras.

2. The petitioner imported on 27th of November, 1959, "Diamine Deep Black ECE under an import licence issued by the Joint Controller of Imports Madras who is the first respondent, The item imported fails under Part IV/44, under the heading "Wattle Bark, and was interchangeable with Part V/6 which reads "Dyeing and Tanning substances all sorts not otherwise specified. The Collector of Customs took the view that the imported goods were Coal tar dyes and came under Part III serial No. 1-B. It was held that the articles so imported were not interchangeable as claimed by the petitioner. Consequently it was directed that the goods should be confiscated or directed that the good should be confiscated or directed that the goods should be confiscated or in lieu of it a fine of RS. 8,250/- -be paid. The appeal before the Central Board of Revenue which is the second respondent having been rejected on 7th of July 1960, and a further revision before the Joint Secretary, Ministry of Finance (respo