https://www.taxtmi.com/highlights?id=80878 The appeal centered around the import of consignments comprising 'frames' and 'slides' of handguns by the writ petitioner (Syndicate), which were seized by the respondents. The key issue was whether Syndicate's import license for 'frames' and 'slides' covered other pre-fitted parts like firing pins, extractors, and hammers under the relevant Act and Rules. The court held that by issuing Form X to Syndicate, the appellants (authorities) had effectively granted clearance for the imported 'frames' and 'slides' with pre-fitted components. The appellants did not object to the pre-fitted parts when Form X was issued, despite being aware of the pending litigation on whether separate licenses were required for embedded sub-components. The court rul..... en-us Sat, 31 Aug 2024 07:53:24 +0530 Sat, 31 Aug 2024 07:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80878 The appeal centered around the import of consignments comprising 'frames' and 'slides' of handguns by the writ petitioner (Syndicate), which were seized by the respondents. The key issue was whether Syndicate's import license for 'frames' and 'slides' covered other pre-fitted parts like firing pins, extractors, and hammers under the relevant Act and Rules. The court held that by issuing Form X to Syndicate, the appellants (authorities) had effectively granted clearance for the imported 'frames' and 'slides' with pre-fitted components. The appellants did not object to the pre-fitted parts when Form X was issued, despite being aware of the pending litigation on whether separate licenses were required for embedded sub-components. The court rul..... Highlights Customs Sat, 31 Aug 2024 07:53:24 +0530 https://www.taxtmi.com/highlights?id=80878