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Issues: Whether imported firearms sent as gifts without a Customs Clearance Permit and not from close relations could be absolutely confiscated under the Customs law and import policy.
Analysis: The distinction between "prohibited" and "restricted or otherwise controlled" goods was held to be no longer open to controversy for the purpose of Section 125 of the Customs Act. The plea that the authorities must follow earlier cases allowing redemption on fine was not accepted, as the alleged comparable cases did not establish similarity of facts. Although non-obtaining of a Customs Clearance Permit was treated as a possible procedural lapse, the more material condition under the import policy was that gifts of firearms were permissible only from close relations. The imported firearms in these cases had been sent by a friend, so the basic eligibility condition itself was not satisfied and a Customs Clearance Permit could not have been issued in any event. The import was therefore in gross violation of the import trade control regime as relaxed by the policy.
Conclusion: Absolute confiscation of the firearms was justified and the challenge to confiscation failed.
Final Conclusion: The appeals were rejected because the imports did not satisfy the essential policy condition governing gift imports of firearms and the confiscation order was upheld.
Ratio Decidendi: Where import of firearms as gifts violates the governing import policy by failing an essential eligibility condition, absolute confiscation is sustainable notwithstanding the absence of a Customs Clearance Permit.