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National Rifle Association of India (appellant) imported arms and ammunition under exemption Notification No. 146/94-Cus for national/international competitions. Goods were sold to State Rifle Associations and District Clubs instead of direct use. CESTAT held no 'Actual User' condition existed in notification; use by constituent bodies permissible. Confiscation, demand of duty/interest, and penalty u/s 114A set aside as no violation occurred. Goods used for intended purpose. Impugned order set aside; appeal allowed.
National Rifle Association of India (appellant) imported arms and ammunition under exemption Notification No. 146/94-Cus for national/international competitions. Goods were sold to State Rifle Associations and District Clubs instead of direct use. CESTAT held no 'Actual User' condition existed in notification; use by constituent bodies permissible. Confiscation, demand of duty/interest, and penalty u/s 114A set aside as no violation occurred. Goods used for intended purpose. Impugned order set aside; appeal allowed.
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