https://www.taxtmi.com/caselaws?id=764170 CESTAT New Delhi allowed the appeal by the National Rifle Association, setting aside confiscation, duty demand, interest, and penalty under section 114A of the Customs Act. The tribunal held that exemption Notification No. 146/94-Cus contained no "actual user" condition requiring the importer itself to use imported arms and ammunition. The notification only required goods be used for national or international competitions, which was satisfied when the appellant distributed them to State Rifle Associations and District Clubs for such purposes. No violation of exemption conditions occurred. en-us Fri, 03 Jan 2025 00:00:00 +0530 Sat, 04 Jan 2025 08:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764170 CESTAT New Delhi allowed the appeal by the National Rifle Association, setting aside confiscation, duty demand, interest, and penalty under section 114A of the Customs Act. The tribunal held that exemption Notification No. 146/94-Cus contained no "actual user" condition requiring the importer itself to use imported arms and ammunition. The notification only required goods be used for national or international competitions, which was satisfied when the appellant distributed them to State Rifle Associations and District Clubs for such purposes. No violation of exemption conditions occurred. Case-Laws Customs Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764170