TaxTMI 
TaxTMI 
1962 (4) TMI 1
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....e provisions of the entries in the Tariff Schedule as regards the imposition of duties. 2.The respondent imported from Australia a quantity of oats which was described in the indent, contract and shipping documents as "standard feed-oats". The commodity imported consisted of oats in whole grain. The question raised related to the proper classification of the goods imported under the Import Trade Control Schedules current during the period July to December 1952, when the consignment reached India. The controversy centered round the point whether the "feed-oats" fell within Item 42 or within Item 32 of the Circular. Item 42 ran : "Fodder, bran and Pollards - O.G.L. - Soft", i.e., this item was covered by an Open General Licence and s....
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....trol) Act, 1947, and so proceeded to deal with the violation under Section 167(8) of the Sea Customs Act. He directed the confiscation of the goods and imposed a fine of Rs. 5,000 in lieu of confiscation, if the respondent desired to clear the goods. An appeal filed to the Collector of Customs was rejected and thereafter the respondent moved the High Court for the issue of a writ of mandamus under Section 45 of the Specific Relief Act. 4.In his affidavit in support of the application the respondent, besides contending that oats in full-grain fell within the head `fodder' under Item 42 set out earlier, because (1) he had imported them for being made available solely for feeding race-horses at Bangalore, (2) that in South India oats was no....
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....s which would be "fodder" i.e., which were usually used as cattle or animal feed, and that as the respondent had imported the oats as horse feed the proper item within which the goods imported fell was Item 42, Fodder etc. 6.In arriving at this conclusion the learned Judges referred to the answer of the Deputy Chief Controller to the query by the respondent to which we have adverted earlier, as a circumstance indicative of the doubts entertained by the departmental authorities themselves on this matter. 7.With very great respect to the learned Judges we are unable to agree with them both as regards the function and jurisdiction of the Court in matters of this type, as well as in their actual construction of the relevant entries in the....
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....e. We consider that even if there was no specific reference to "oats" in Entry 32, any particular species of grain cannot be excluded merely because it is capable of being used as cattle or horse feed. The word "fodder" is defined in the Oxford Dictionary as "dried food, hay, straw, etc., for stall feeding cattle." Without resorting to Johnson's famous definition of "oats" in his Dictionary, it is sufficient to point out that oats, though they may serve as food for horses, is also used as human food, in other words it is not by its nature or characteristic capable of serving solely as food for animals and incapable of use in the human dietary. For instance, all coarse grains like Ragi and Khambu serve as food for man as well as for cattle. ....