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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

        Provisions expressly mentioned in the judgment/order text.

        <h1>Government Upholds Confiscation & Penalty for Illegal Firearm Importation</h1> The government upheld the decision to confiscate impugned goods and impose a penalty under the Customs Act for the illegal importation of firearms. The ... Penalty – confiscation – goods imported as unaccompanied baggage includes the fire arms viz. Air gun, pistol, cartridges etc – Held that:- Goods i.e. firearm & cartridges are restricted for import under the Baggage Rules. Thus the impugned goods being liable for confiscation have been rightly confiscated under Section 111(d) of Customs Act, 1962 and imposed penalty under Section 112 ibid - revision application is rejected Issues:- Interpretation of Transfer of Residence Rules regarding importation of firearms- Compliance with Baggage Rules and Foreign Trade Policy- Confiscation of goods and imposition of penalty under Customs ActInterpretation of Transfer of Residence Rules regarding importation of firearms:The case involved a revision application filed against an order-in-appeal regarding the importation of firearms as unaccompanied baggage. The applicant argued that she was entitled to import one more firearm under Transfer of Residence Rules, despite already possessing a rifle imported earlier. The government referred to Circulars clarifying that only one firearm can be allowed to a person under certain conditions, and this allowance cannot be extended to multiple firearms under different rules. The government emphasized that the provisions of the Arms Act do not apply to Customs Act regulations governing the import of firearms. The applicant's contention that every transfer of residence allows for importing one firearm was rejected, citing a consistent policy of only permitting one firearm import per passenger.Compliance with Baggage Rules and Foreign Trade Policy:The government noted that the impugned goods, including firearms and cartridges, were restricted for import under the Baggage Rules. The applicant's argument that the importation of a common Airgun was permissible was countered by the regulations specifying restrictions on firearms under the Baggage Rules. The government upheld the confiscation of the goods under Section 111(d) of the Customs Act, 1962, and the imposition of a penalty under Section 112 for illegal import of firearms. The penalty of Rs. 10,000 was deemed appropriate and not harsh given the circumstances.Confiscation of goods and imposition of penalty under Customs Act:The lower authority's decision to confiscate the impugned goods and impose a penalty was upheld by the government. The applicant's plea to reduce the penalty was rejected, as the penalty for illegal import of firearms was considered justified. The revision application was deemed devoid of merit and rejected accordingly.In conclusion, the judgment clarified the restrictions on importing firearms under Transfer of Residence Rules and Baggage Rules, upholding the confiscation of goods and penalty imposed under the Customs Act for illegal importation of firearms.

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