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    <title>1987 (7) TMI 232 - CEGAT, NEW DELHI</title>
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    <description>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.</description>
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    <pubDate>Mon, 06 Jul 1987 00:00:00 +0530</pubDate>
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      <title>1987 (7) TMI 232 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73178</link>
      <description>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.</description>
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      <pubDate>Mon, 06 Jul 1987 00:00:00 +0530</pubDate>
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