https://www.taxtmi.com/caselaws?id=428713 Import permission for firearm frames and slides was not violated merely because the goods carried fitted operational parts, as the Arms Rules, 2016 definitions of main firearm components and parts were treated as exhaustive and no extra restriction was read into Form X, the ITC(HS) or trade classification. Prior permission under Rule 57(4) was not required where the imported parts were shown to be capable of local manufacture, since that rule was held to operate only for parts not possible to manufacture in India. Demurrage relief was declined because the port inspection authority had acted within time and no delay attributable to it was established. en-us Fri, 07 Oct 2022 00:00:00 +0530 Sat, 08 Oct 2022 13:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428713 Import permission for firearm frames and slides was not violated merely because the goods carried fitted operational parts, as the Arms Rules, 2016 definitions of main firearm components and parts were treated as exhaustive and no extra restriction was read into Form X, the ITC(HS) or trade classification. Prior permission under Rule 57(4) was not required where the imported parts were shown to be capable of local manufacture, since that rule was held to operate only for parts not possible to manufacture in India. Demurrage relief was declined because the port inspection authority had acted within time and no delay attributable to it was established. Case-Laws Customs Fri, 07 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428713