Plain language controls import bans, and policy entries cannot be widened by implied conditions or expert opinion.

A customs import prohibition must be read according to its plain wording, and cannot be expanded by implying conditions not expressed in the entry. The Bombay High Court noted that the relevant policy entry was limited to cartridges of 2 1/2 inch size and ammunition containing multiple projectiles exceeding 5 mm, so a cartridge of 2 11/16 inch size was outside the ban. It also treated expert opinion as irrelevant to construing the policy text, because the issue was one of legal interpretation. Past administrative practice allowing similar imports was treated as consistent with that construction, leading to release of the goods.

---

---

Issues: Whether cartridges of 12 bore 2.11/16" size containing multiple projectiles exceeding 5 mm were covered by the import prohibition in the relevant import policy entry, and whether the Government's review order confiscating the goods could stand.

Analysis: The relevant entry prohibited import of cartridges SA 12 bore 2.1/2" all shot sizes and ammunition containing multiple projectiles exceeding 5 mm. The decisive question was whether the prohibition applied only when both the cartridge size and projectile dimension conditions were satisfied, or whether the clause relating to multiple projectiles could be read independently. The entry was held to refer plainly to cartridges of 2.1/2" size, and not to the chamber of the firearm or to cartridges of all sizes. The expression "equivalent size" was rejected as inapplicable to a cartridge of 2.11/16". The Court also held that reliance on expert opinion for construing the import policy entry was misplaced, since the issue was one of legal interpretation. Past administrative practice permitting similar imports reinforced the construction that the impugned goods were not covered by the ban.

Conclusion: The Government's review order was held unsustainable, the appellate order allowing the import was restored, and the petitioners were entitled to release of the goods.

Ratio Decidendi: A customs import prohibition must be construed according to its plain language, and a goods entry cannot be expanded by reading into it conditions not expressed in the text.

---