Free import of air pistol upheld where invoice showed power and bore within the prescribed threshold, defeating confiscation.

An air pistol described in the purchase invoice as having power below 7.5 joules and a bore not exceeding 4.5 mm/0.177 was treated as freely importable under the applicable arms regime. Because the relevant document supported the classification and the record did not justify treating the import as one requiring a licence, confiscation of the goods was not sustainable. The appeal was accordingly allowed and the confiscation order was set aside.

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Issues: Whether the import of the air pistol was freely permissible without a licence and whether confiscation of the goods was justified.

Analysis: The appellant produced an invoice describing the air pistol as having power less than 7.5 joules and bore not exceeding 4.5 mm/0.177. On that basis, the weapon fell within the category treated as freely importable under the applicable arms regime. The authorities below did not properly consider the invoice, which was the relevant purchase document, and the record did not justify treating the import as one requiring confiscation.

Conclusion: The confiscation was not sustainable and the appeal was allowed in favour of the assessee.

Final Conclusion: The imported air pistol was held to be freely importable on the facts proved, and the confiscation order was set aside.

Ratio Decidendi: Where the imported air weapon is shown by the purchase document to fall within the category with power below the prescribed threshold and bore not exceeding the prescribed calibre, confiscation cannot be sustained for want of a licence requirement.

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