https://www.taxtmi.com/caselaws?id=341663 The Commissioner (Appeals) allowed the appeals in a case concerning the interpretation of an import licence for gun cartridges, determining that the imported cartridges were not prohibited goods as they were usable in both rifles and revolvers. The reliance on a certificate from the Authorised Armourer of the Police Department was upheld, emphasizing the need for expert examination of samples to confirm compatibility with the import licence. Due to discrepancies in the imported goods description, the Tribunal remanded the case for further expert opinion, highlighting the importance of technical expertise in customs matters for fair adjudication. en-us Mon, 10 Apr 2017 00:00:00 +0530 Thu, 28 Dec 2017 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341663 The Commissioner (Appeals) allowed the appeals in a case concerning the interpretation of an import licence for gun cartridges, determining that the imported cartridges were not prohibited goods as they were usable in both rifles and revolvers. The reliance on a certificate from the Authorised Armourer of the Police Department was upheld, emphasizing the need for expert examination of samples to confirm compatibility with the import licence. Due to discrepancies in the imported goods description, the Tribunal remanded the case for further expert opinion, highlighting the importance of technical expertise in customs matters for fair adjudication. Case-Laws Customs Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341663