TaxTMI 
TaxTMI 
>>> | F. No. 711/54/86-Cus. (AS) - dated - 02-06-1988 | ||
| Sale of fire-arms to Departmental officers | |||
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03 Mar 2012 
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Loan of confiscated firearms: conditional loans to officers with mandatory recordkeeping and officer liability for loss or damage.
Confiscated non-prohibited-bore firearms may be loaned to Customs and Central Excise executive officers for self protection subject to return on cessation of need or service. Controls require a service book entry, a prescribed undertaking lodged with the controlling head and forwarded to the Directorate of Preventive Operations, and a Directorate register tracking officer, weapon number and superannuation date with six monthly reviews. Returned weapons entail cancellation of the undertaking and corresponding register and service book entries; undertakings transfer with officers on transfer. The undertaking confirms Government ownership and officer liability for loss or damage, recoverable on a CIF plus customs duty basis. (AI Summary)
Confiscated non-prohibited-bore firearms may be loaned to Customs and Central Excise executive officers for self protection subject to return on cessation of need or service. Controls require a service book entry, a prescribed undertaking lodged with the controlling head and forwarded to the Directorate of Preventive Operations, and a Directorate register tracking officer, weapon number and superannuation date with six monthly reviews. Returned weapons entail cancellation of the undertaking and corresponding register and service book entries; undertakings transfer with officers on transfer. The undertaking confirms Government ownership and officer liability for loss or damage, recoverable on a CIF plus customs duty basis. (AI Summary)