https://www.taxtmi.com/caselaws?id=75904 Import of restricted firearms on transfer of residence remained subject to the governing export-import regime, not merely the baggage rules or firearms law. The Customs Act and Baggage Rules provided for bona fide baggage clearance but did not override import restrictions imposed under the Foreign Trade law and the Exim Policy, which treated firearms as restricted goods and allowed import only against a specified licence. Circulars referring to one firearm for residence transfer did not displace that restriction. The challenge to detention and refusal to release the firearms therefore failed, and import beyond the permitted limit was not allowed. en-us Wed, 05 May 2010 00:00:00 +0530 Sat, 11 Mar 2017 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75904 Import of restricted firearms on transfer of residence remained subject to the governing export-import regime, not merely the baggage rules or firearms law. The Customs Act and Baggage Rules provided for bona fide baggage clearance but did not override import restrictions imposed under the Foreign Trade law and the Exim Policy, which treated firearms as restricted goods and allowed import only against a specified licence. Circulars referring to one firearm for residence transfer did not displace that restriction. The challenge to detention and refusal to release the firearms therefore failed, and import beyond the permitted limit was not allowed. Case-Laws Customs Wed, 05 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75904