F. N. ROY vs COLLECTOR OF CUSTOMS, CALCUTTA.

The Supreme Court upheld the validity of Section 3(2) of the Imports and Exports (Control) Act, 1947, stating it does not violate Article 14 of the Constitution, as it merely applies the Sea Customs Act, 1878, to certain cases. The Court clarified that Section 183 of the Sea Customs Act does not independently authorize confiscation but assumes the existence of such power under other provisions. Furthermore, it affirmed that Section 167, item 8 of the Sea Customs Act does not contravene Article 14, thus validating the confiscation order against the petitioner for importing prohibited goods.