https://www.taxtmi.com/caselaws?id=3802 Import entitlement for cartridges under Para 2.34 of the Handbook of Procedures, 2002-2007 was treated as turning on bore and functional capability, not on a specific brand name. DGFT clarification, supported by Ministry of Home Affairs and BPR&D material, was accepted as showing that the imported .22 LR Stinger and 7.62 x 25 Tokarev cartridges fell within the permitted categories because they could be chambered and fired from the specified bores. On that basis, the description was not a legally sustainable misdeclaration, and confiscation and personal penalty were held unsustainable. The impugned order was set aside and consequential relief followed. en-us Wed, 14 Nov 2007 00:00:00 +0530 Fri, 02 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3802 Import entitlement for cartridges under Para 2.34 of the Handbook of Procedures, 2002-2007 was treated as turning on bore and functional capability, not on a specific brand name. DGFT clarification, supported by Ministry of Home Affairs and BPR&D material, was accepted as showing that the imported .22 LR Stinger and 7.62 x 25 Tokarev cartridges fell within the permitted categories because they could be chambered and fired from the specified bores. On that basis, the description was not a legally sustainable misdeclaration, and confiscation and personal penalty were held unsustainable. The impugned order was set aside and consequential relief followed. Case-Laws Customs Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3802