THE COLLECTOR OF CUSTOMS, MADRAS vs K. GANGA SETTY

The Supreme Court held that the High Court lacked jurisdiction to interfere with the customs authorities' classification of 'feed-oats' under Item 32 of the Import Trade Control Schedule, which required a license for importation. The Court established that the determination of the appropriate tariff entry is primarily the responsibility of the Import Control authorities, and only perverse decisions warrant judicial intervention. The Court concluded that oats are classified as 'grain' and not 'fodder' under Item 42, affirming the customs authorities' decision to confiscate the goods and impose a penalty.