2003 (4) TMI 471

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....pta, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  This is a case of import of Bullet Proof Jacket. The Additional Commissioner has absolutely confiscated the Bullet Proof Jacket holding the same to be an article under the Arms and Ammunition Act, 1959 and therefore its import unauthorized in view of the Notification No. 40/70, dated 6-6-1970. He has also imposed a....

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....pta, learned J.D.R. appearing for the department states that import of arms and ammunition as defined in Arms Act, 1959 is absolutely prohibited under M.F. (D.R.I.) Notification No. 40-Customs, dated 6-6-1970. He states that the definition of arms under the Arms Act is wide and it includes articles designed or adopted for both for offence as well as for defence. The Bullet Proof Jacket being an ar....

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....0 without making any exception for Bullet Proof Jackets. If it is the clear intention of the Government that Bullet Proof Jackets should not be imported except by the Government Authority or that it may not be misused by terrorists and other anti-social elements, then a suitable exception under the said I.T.C. (H.S.) sub-heading 630720.00 must be carved out. However, we find that Bullet Proof Jack....