https://www.taxtmi.com/caselaws?id=72713 Import of revolvers and pistols is prohibited unless supported by the required licence or Customs Clearance Permit, and such prohibited goods fall within the scope of section 111(d) of the Customs Act. For confiscated prohibited goods, redemption under section 125 is discretionary rather than mandatory. The Import & Export Policy gift benefit was confined to specified close relations, so a cousin could not claim it, and the Baggage Rules did not assist where the firearm was not imported as baggage. The text also emphasises that fiscal discretion must be exercised fairly, reasonably and consistently with established practice in identical cases. en-us Tue, 17 Feb 1987 00:00:00 +0530 Tue, 24 May 2011 15:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72713 Import of revolvers and pistols is prohibited unless supported by the required licence or Customs Clearance Permit, and such prohibited goods fall within the scope of section 111(d) of the Customs Act. For confiscated prohibited goods, redemption under section 125 is discretionary rather than mandatory. The Import & Export Policy gift benefit was confined to specified close relations, so a cousin could not claim it, and the Baggage Rules did not assist where the firearm was not imported as baggage. The text also emphasises that fiscal discretion must be exercised fairly, reasonably and consistently with established practice in identical cases. Case-Laws Customs Tue, 17 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72713