1970 (2) TMI 52

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.... decision of the Division Bench of the Punjab High Court. The Division Bench reversed the decision of D.K. Mahajan, J. allowing the writ petition filed by the appellant herein and quashing the order confiscating the goods imported by the appellant. 2.The appellant is a private limited company. It is an established importer and has been importing arms and ammunition for a number of years. On the....

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.... to the conclusion that the finding of the authorities under the Sea Customs Act that the articles imported are 12 bore guns is binding on the Court. The learned Judges constituting the Division Bench of the High Court also took the view that those articles were 12 bore guns and that the import of 12 bore guns is prohibited by Items 314 and 315 of the Import Trade Schedule. 4.Items 314 and 315 ....