https://www.taxtmi.com/caselaws?id=387341 An air pistol described in the purchase invoice as having power below 7.5 joules and a bore not exceeding 4.5 mm/0.177 was treated as freely importable under the applicable arms regime. Because the relevant document supported the classification and the record did not justify treating the import as one requiring a licence, confiscation of the goods was not sustainable. The appeal was accordingly allowed and the confiscation order was set aside. en-us Mon, 21 Oct 2019 00:00:00 +0530 Wed, 04 Nov 2020 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387341 An air pistol described in the purchase invoice as having power below 7.5 joules and a bore not exceeding 4.5 mm/0.177 was treated as freely importable under the applicable arms regime. Because the relevant document supported the classification and the record did not justify treating the import as one requiring a licence, confiscation of the goods was not sustainable. The appeal was accordingly allowed and the confiscation order was set aside. Case-Laws Customs Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387341