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TMI Blog1960 (7) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy Book. Sub-paragraph 3 in the "Remarks" column against Item 38 in section II ran: "Not more than 7½% of the face value of quota licences or 500, whichever is higher, can be utilised for the import of adhesive tapes". Thus, the restriction referred to in the import licence granted to the petitioner referred to adhesive tapes, which, under the items of the licence granted to him, he was not entitled to import at all. 2.The petitioner ordered goods of the value of Rs. 998, which he described as "Black insulating tape". That was how apparently the exporter also described it. When the goods arrived, the Customs Authorities were of the view, that the goods were "Adhesive tape", to which the restriction referred to above applied, and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent on the face of the record; (2) the usage of the trade justified only the classification of the goods as "Black Insulating Tape" and not as "Adhesive Tape", and therefore the Collector had no jurisdiction to treat these goods as "Adhesive Tape"; and (3) the order of the Collector violated Article 14 of the Constitution, because other importers were permitted to clear similar goods without payment of a fine. 6.To appreciate the first of the contentions, reference will have to be made to the entries at page 51 of the Index to the Policy Book in force between January and June, 1957. The relevant portion of Entry 38 in section II was "Electric Installations". What that item meant was clarified in the Index at page 51. The sub-heads in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch head should the goods be classified, - adhesive tapes or black insulating tapes. I am unable to find anything either in Entry 38 or in the Index or anywhere else in the policy book to rule out the interpretation of the term "Black insulating tapes" to cover only black insulating tapes other than adhesive tapes. The entry "Adhesive Tapes" in the Index has no reference to colour. Obviously, it has reference to insulation, because it is one of the sub-heads of Entry 38. There was therefore material, on which the Collector could come to the conclusion that the goods imported by the petitioner, which were insulating tapes, black in colour and also adhesive in quality, fell within the sub-head "Adhesive Tape". As I said, on the material placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion against the petitioner. That up to December, 1957, the goods had been classified as black insulating tape did not affect the jurisdiction of the Collector to classify these goods under a different head after December, 1957. Even if the subsequent classification was erroneous, that would leave the question of jurisdiction unaffected, whatever might be the legal consequences of the mis-classification, and whatever might be the remedies open to the petitioner to have that misclassification corrected. But, as I have said, it has not even been established that it was a clear case of misclassification. The plea that the Collector had no jurisdiction in March, 1958, to classify these goods as adhesive tape, therefore, fails. 8.To understand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty for an apparent breach of the law, - importing goods without a proper licence - that the charge of discrimination has been levelled that, while two of them were administered warnings, a pecuniary fine was imposed on the petitioner. These were at least quasi-judicial proceedings. The imposition of a penalty, after a breach of the law has been established, is a matter within the discretion of the authority which has jurisdiction to impose the punishment. An apparent difference in punishment is not enough to sustain a charge that Article 14 has been violated. That plea also fails. 9.It might be that the petitioner throughout acted in good faith, and that, when he placed the order for the goods in question, he had the backing of the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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