Customs and Excise-Customs Management Ordinance (Cap. 261), section 216 (b) -Motor-car entering Uganda on carnet de passage from Belgian Congo and then into Kenya-Control of Imports Order, 1941, regulation 2-Car imported without import licence into Kenya-Importation of goods from a "foreign port" via Uganda-Whether import licence necessary-Whether car lawfully seized-Smuggling contrary to section 216 (a) originally alleged Whether estoppel from maintaining seizure under section 216 (b).