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Issues: Whether the confiscated revolver, imported during the currency of the ban on import of firearms, should be permitted to be redeemed on payment of fine and duty.
Analysis: The ban on import of firearms was held to be in force, and the confiscation ordered by the lower authorities was sustained. At the same time, the Tribunal noted its earlier decisions allowing redemption of confiscated firearms and applied that line of reasoning to the present case. Redemption was therefore permitted on payment of fine quantified at 400% of the CIF value, along with duty at the appropriate rate, and release was made subject to production of a valid firearms licence.
Conclusion: Redemption of the revolver was allowed, but the confiscation and import restriction were otherwise upheld.