TaxTMI 
TaxTMI 
TaxTMI 
1956 (2) TMI 82
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....istant Collector of Customs for Appraisement, issued a show-cause notice on the petitioner, the purport whereof is set out in para 14 of the petition. It called upon the petitioner to show cause why the goods should not be confiscated and action taken under Section 167(8), Sea Customs Act, read with Section 3(2) of the Imports and Exports (Control) Act. The basis of this was that according to the opinion held by the Customs Authorities, the sirens imported were not covered by the import license which the petitioner had in respect of motor vehicle parts, and consequently these goods were imported without a license. The petitioner was heard, and on 29-8-1954 it was held by the Deputy Collector of Customs that the goods, as they have been impo....
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.... steering tubes. 4. It is apparent from the above that in of der to find out whether a particular thing came under item 295 or item 301, it will have to be decided as to whether the article (other than rubber tyres and tubes) is adapted for use as a part and accessory of a motor cycle or a motor scooter. There is an exception, e.g., when such goods are also adapted for use as parts and accessories of motor cars, with which we are not however concerned in this case. If the article is found to be adapted for use as part and accessory in motor cycles and motor scooters, then it must come under item 295. Item 301 speaks of parts and accessories of cycles other than motor cycles. Therefore, a particular article is either part or accessory of a ....
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.... as to make the intention clear that it would be exclusively so used, then it is not open to the Authorities to consider as to whether such goods are 'suitable' for being used as accessory to cycles or not. As Mr. Sanyal has pointed out, whether it is an administrative or quasi-judicial order, the petitioner is entitled to have the assessment made under the proper legal provision, and the respondents cannot by an arbitrary decision, transform goods" belonging to one category into goods belonging to another, and then confiscate the same. 5. It is not necessary nor appropriate to decide here and now whether the 'siren' in question comes under item 295 or item 301, but it is clear that the order made by the Authorities is....