https://www.taxtmi.com/caselaws?id=215976 The government upheld the decision to confiscate impugned goods and impose a penalty under the Customs Act for the illegal importation of firearms. The applicant's arguments regarding the interpretation of Transfer of Residence Rules and compliance with Baggage Rules were rejected. The judgment clarified that only one firearm can be imported per passenger under Transfer of Residence Rules and that firearms are restricted under Baggage Rules. The penalty of Rs. 10,000 was upheld as appropriate, and the revision application was dismissed for lack of merit. en-us Thu, 11 Nov 2010 00:00:00 +0530 Mon, 27 Aug 2012 20:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215976 The government upheld the decision to confiscate impugned goods and impose a penalty under the Customs Act for the illegal importation of firearms. The applicant's arguments regarding the interpretation of Transfer of Residence Rules and compliance with Baggage Rules were rejected. The judgment clarified that only one firearm can be imported per passenger under Transfer of Residence Rules and that firearms are restricted under Baggage Rules. The penalty of Rs. 10,000 was upheld as appropriate, and the revision application was dismissed for lack of merit. Case-Laws Customs Thu, 11 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215976