https://www.taxtmi.com/caselaws?id=202404 The High Court quashed the Order-in-Appeal confirming the confiscation of firearms by the Commissioner of Customs. The petitioner, who imported firearms under the Transfer of Residence Scheme, successfully challenged the confiscation, with the Court directing the release of the confiscated items upon payment of fines and penalties. The Court ruled in favor of the petitioner, finding that the import limits were misinterpreted by the authorities, and emphasized the petitioner's entitlement to seek release under Section 125 of the Customs Act. The Court relied on a Division Bench judgment to support its decision and overturned the Commissioner's order. en-us Mon, 20 Sep 2010 00:00:00 +0530 Mon, 17 Jan 2011 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202404 The High Court quashed the Order-in-Appeal confirming the confiscation of firearms by the Commissioner of Customs. The petitioner, who imported firearms under the Transfer of Residence Scheme, successfully challenged the confiscation, with the Court directing the release of the confiscated items upon payment of fines and penalties. The Court ruled in favor of the petitioner, finding that the import limits were misinterpreted by the authorities, and emphasized the petitioner's entitlement to seek release under Section 125 of the Customs Act. The Court relied on a Division Bench judgment to support its decision and overturned the Commissioner's order. Case-Laws Customs Mon, 20 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202404