https://www.taxtmi.com/caselaws?id=46263 The import concession for transfer of residence was construed as applying to each individual person, not to an entire family, so the 2nd petitioner was treated as independently entitled to import one firearm. The firearm was regarded as a personal effect for personal use, and the customs authorities were therefore required to consider redemption under the Customs Act rather than impose absolute confiscation. The Court found the appellate interpretation inconsistent with the object of the exemption and the statutory meaning of "person." Release of the firearm and ammunition was ordered on payment of redemption fine and penalty. en-us Thu, 07 Feb 2002 00:00:00 +0530 Fri, 16 Jul 2010 17:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46263 The import concession for transfer of residence was construed as applying to each individual person, not to an entire family, so the 2nd petitioner was treated as independently entitled to import one firearm. The firearm was regarded as a personal effect for personal use, and the customs authorities were therefore required to consider redemption under the Customs Act rather than impose absolute confiscation. The Court found the appellate interpretation inconsistent with the object of the exemption and the statutory meaning of "person." Release of the firearm and ammunition was ordered on payment of redemption fine and penalty. Case-Laws Customs Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46263