TaxTMI 
TaxTMI 
1989 (6) TMI 148
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....bsp;- Brief facts of the case are as follows :- 1.1 The appellant herein had imported a revolver and claimed its clearance as unaccompanied baggage. It was observed by the department that the appellant went to Moscow and placed an order for revolver from there to a West German Firm and got the parcel posted to New Delhi. The Assistant Collector of Customs has observed that in terms of Rule....
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.... instant case, the goods were liable to confiscation on account of the unauthorised importation. It has also been held that import of fire-arm by post is in violation of Article 60 of the Universal Postal Convention. In these circumstances and the position of law the revolver in question was confiscated absolutely. 1.2 The appellant filed appeal in vain before the Collector of Customs (App....
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.... his own personal use. He further invites attention to an old instruction of the Central Board of Excise and Customs in Circular No. 26 issued vide F.No. 6/69/69-Cus. VI, dated 10th August, 1970. It is appropriate to reproduce those instructions in full :- "Sub : Baggage Rules - Question permitting importation of items obtained through orders placed on fire-arms not in the places visited by pas....
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....ases too the articles may be given the benefit of the Baggage Rules to the extent admissible, provided the articles were available with the dealers for delivery. For this purpose goods, which are consigned to the passenger in India within a period of fortnight of the passenger's arrival when the mode of dispatch is by air and one month when it is by sea, may be presumed to have been available for ....