TaxTMI 
TaxTMI 
2010 (5) TMI 10
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.... the Indian Consulate in San Francisco, USA with regard to these firearms and he was told that he was allowed to take his personal firearms to India provided he held valid Indian firearms licences. The appellant, accordingly, brought the aforesaid three firearms with him on transfer of his residence to India. The appellant arrived at the Indira Gandhi International Airport, New Delhi on October 1, 2000 with his baggage and firearms. He was told at the customs clearance counter that he was permitted only one firearm under the Transfer of Residence Rules and he had to obtain the firearms import licence for the other two firearms from the Director General of Foreign Trade (DGFT). All the three firearms were, thus, detained by Respondent No.3 and a detention order was issued on October 1, 2000 recording, 'detained for clearance as per Rules'. Thereafter on February 16, 2001, one of the firearms, namely, Walther PPKS.32 ACP Handgun was released to the appellant and the other two firearms remained in the custody of the custom officials. It transpires that the appellant made an application with the DGFT on February 1, 2001 for import of the two firearms which were detained by the custo....
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.... dated March 20, 2008. It is from this judgment that these three appeals by special leave arise. 6. Pausing here, certain relevant statutory provisions may be set out. Section 3 of the 1959 Act provides for licence for acquisition and possession of firearms and ammunition. It reads, thus: "S.3. Licence for acquisition and possession of firearms and ammunition-- (1) No person shall acquire, have in his possession, or carry any firearm or ammunition unless he holds in this behalf a licence issued in accordance with the provisions of this Act and the rules made thereunder: Provided that a person may, without himself holding a licence carry any firearms or ammunition in the presence, or under the written authority, of the holder of the licence for repair or for renewal of the licence or for use by such holder. (2) Notwithstanding anything contained in sub-section (1), no person, other than a person referred to in sub-section (3), shall acquire, have in his possession or carry, at any time, more than three firearms: Provided that a person who has in his possession more firearms than three at the commencement of the Arms (Amendment) Act, 1983, may retain with him any three....
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....eing, or participation in a representative capacity in meetings convened by the Central Government or in international conferences, associations or other bodies. (2) Notwithstanding anything contained in the proviso to sub-section (1) where the Commissioner of Customs or any other officer empowered by the Central Government in this behalf has any doubt as to the applicability of clause (a) or clause (b) of that proviso to any person who claims that such clause is applicable to him or as to the reasonableness of the quantities of arms or ammunition in the possession of any person referred to in such clause, or as to the use to which such arms or ammunition may be put by such person, may detain the arms or ammunition in the possession of such person until he receives the orders of the Central Government in relation thereto. (3) xxx xxx xxx" 8. Section 11 of the 1959 Act empowers the Central Government to prohibit, by notification in the Official Gazette, the bringing into, or the taking out of India, arms or ammunition of such classes and descriptions as may be specified in the notification. 9. 1962 Rules have been framed by the Central Government in exercise of the power....
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....fer of Residence Form Revision Circular No. 63/95-Cus. Dated 7/6/95 Government of India Ministry of Finance Department of Revenue, New Delhi Subject: Transfer of Residence Form in vogue for claiming benefits of Transfer of Residence under Chapter IV of the Baggage Rules, 1994 - reg. The undersigned is directed to say that it has been brought to the notice of the Board that the Transfer of Residence Form being used in your Collectorate contains a clause that "the goods cleared by the passenger shall not be sold, displayed or advertised or offered for sale until their market price has depreciated to less than 50% of the market price when new," although in terms of the existing provisions, there is no such restriction on the goods cleared as baggage by a passenger. A copy of the Transfer of Residence Form received with the reference is enclosed for your ready reference. As the Baggage (Conditions of Exemption) Rules, 1975 have already been rescinded, this clause in the Transfer of Residence Form has to be deleted to avoid confusion in the minds of passengers. 2. It is, therefore, requested that necessary action in the matter may be taken immediately under intim....
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....has formulated export and import policy (Exim Policy 1997-2002). Para 4.5 thereof provides that any goods, the export and import of which is restricted under ITC (HS) classification of Export and Import items may be exported or imported only in accordance with a licence issued in this behalf. Para 4.7 of Exim Policy makes a provision that no person may claim a licence as a right and the DGFT or the licensing authority shall have the power to refuse to grant or renew a licence in accordance with the provisions of 1992 Act and the Rules made thereunder. The relevant extract of the ITC(HS) classification in Exim Policy 1997-2002 is as follows: EXIM code Item Description Policy Conditions relating to the Policy Import under Public Notice 93032000 Other sporting hunting or target-shooting Shotguns, including combination shotgun-rifles Restricted Not permitted to be imported except against a licence by renowned shooters/Rifle Clubs for their own use on the recommendation of the Department of Youth Affairs and Sports; Government of India 93033000 Other sporting, hunting or target-shooting rifles Restricted Not permitted to be imported excep....