1994 (3) TMI 177

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....ed, Shri K.K. Anand, Advocate appearing for the appellant submitted that the revolver in the instant case was booked before the imposition of ban on import of fire arms but when the revolver landed in the country, the ban on import was in force. Accordingly the revolver was confiscated absolutely by the Adjudicating Officer and absolute confiscation was sustained by the Collector (Appeals). He sub....