Absolute confiscation of imported firearms set aside; matter remanded for fresh consideration under customs practice and import prohibition policy.

Absolute confiscation of the imported revolver and rifle was set aside because the matter required fresh consideration in light of earlier customs practice in comparable firearms cases. The Tribunal directed de novo examination by the Assistant Collector, who must consider both the past practice of allowing release on redemption fine and the existing governmental policy prohibiting import of such weapons. The confiscation order was not maintained, and the case was remanded for reconsideration on those competing factors.

---

---

Issues: Whether the absolute confiscation of the imported revolver and rifle should be sustained or the matter should be remanded for fresh consideration in light of past customs practice and the existing policy prohibiting import of such weapons.

Analysis: The confiscation order was challenged on the footing that similar firearms cases had earlier been dealt with by permitting release on redemption fine, and that the matter had to be considered consistently with the Customs House practice followed in comparable cases. The Tribunal followed the earlier decision cited before it and held that the impugned order was not to be maintained without a fresh examination. At the same time, it directed that the Assistant Collector must also take into account the existing governmental policy prohibiting import of such weapons while reconsidering the matter.

Conclusion: The absolute confiscation was set aside and the case was remanded to the Assistant Collector for de novo consideration.

---