Customs classification of gun parts must follow the goods' actual character; incomplete components were not liable to confiscation.

Imported articles were held to be gun parts, not complete 12 bore guns, because the licence permitted barrels and actions and the goods lacked essential components such as butts and forehands. The Court treated the actual character of the goods, rather than the customs classification finding, as decisive and noted that such a finding is not binding where it is erroneous in law or on facts. On that basis, the confiscation was unwarranted because the imports fell within the licensed category of parts and not within the prohibition on 12 bore shotguns.

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Issues: Whether the imported articles were complete 12 bore guns so as to justify confiscation, or merely barrels and actions falling within the import licence and import trade schedule.

Analysis: The import licence permitted barrels and actions, while excluding 12 bore shotguns, single or double barrel. The articles imported were found to consist only of barrels and actions and not butts or forehands. Since a gun cannot be used without a butt, the goods were not complete guns but only parts of guns. The conclusion reached by the customs authorities on classification was not binding on the Court merely because it was a finding under the Sea Customs Act, particularly where that finding was erroneous.

Conclusion: The articles imported were parts of guns, not 12 bore guns, and the confiscation was unwarranted.

Ratio Decidendi: A customs classification finding is not binding on the Court if it is in law or on facts, and imported components must be assessed according to their actual character under the governing licence and import restrictions.

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