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(ii) The import of motor cycle requires a C.C.P. or an import licence.

13. Shri Trivedi had contended that both these reasons are irrelevant and the Baggage Rules did permit import of motor cycle as a baggage item on payment of higher duty and that the Baggage Rules, nowehre laid down that for import of motor cycle as a baggage item a C.C.P. or a licence was required.

14. In order to appreciate the contention of Shri Trivedi and the contention of Shri Senthivel and the validity of the findings of the Additional Collector, it is necessary' to refer to the Import Control Order, the Baggage Rules, 1978 as well as the Import and Export Policy for the period April 1985 - March 1988.

20. The Central Govt. had made the Baggage Rules, called Baggage Rules, 1978 (for short "the Rules"). Rule 2 of the Rules provide for passing of the used personal effects free of duty. Rule 3 provides for General Free Allowance allowable for the import of articles other than used personal effects. The scale of free allowance allowable differs not only between adult passengers and the passengers who are minor but also the country from which they arrive. Under Rule 4 Household articles upto an aggregate value of Rs. 1,000/- belonging to a passenger who was engaged for professional abroad for over three months are allowed import free of duty.

(i) motor cycles, scooters or mopeds;

(ii) fire arms;

(iii) cigarettes, cigars or tobacco in excess of the quantity prescribed for importation free of duty under the relevant baggage rules; and

(iv) textile fabrics in excess of rupees five hundred in value.

28. From the booklet also it is clear that motor cycles and other articles mentioned under Baggage Rules 4(A) and 9 can be imported as baggage items provided the passengers are prepared to pay duty at 340%.

29. Motor cycle can be imported as a baggage item under the Baggage Rules. Therefore, having regard to Clause 11(1) (g) of the Imports (Control) Order, no. C.C.P. or licence would be required to import a motor cycle as a baggage item. It is apparently for this reason the very port, namely Salaya, had earlier cleared a motor cycle brought as baggage item on payment of duty at 340% as can be seen from the photostat copy of the baggage receipts produced by the appellant.

33. The Import Policy referred to above covers only the import under T.R. and not other categories of persons, who are permitted to import under the Baggage Rules, 1978. Therefore, the restrictions contained in the Policy as to the import of motor cycle and other vehicles is inapplicable to motor cycle brought as a baggage item under the Baggage Rules, 1978.

34. For the reasons stated in the preceding paragraphs we hold that the Additional Collector committed an error in holding that Rule 4(A) of the Baggage Rules, 1978 specifically did not allow import of motor cycle and that a CCP or an import licence was required to import the motor cycle as a baggage item. We, therefore, set aside the order of confiscation.