TaxTMI 
TaxTMI 
2010 (9) TMI 357
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....pondent-Deputy Commissioner of Customs confiscating the firearms of the petitioner, was confirmed. 2. The brief set of events, which led to the present proceedings are that the petitioner, during his stay in U.S.A. with his wife from 1997 to 2009, purchased rifle and pistol in the years 2003 and 2004 respectively for their safety under valid licence and Transfer of Residence Scheme and also took membership with Rifle Association of A.P. While so, the petitioner asserts that with an intention to leave for India permanently, they shipped the firearms along with required ammunition and personal goods, and submitted a letter dated 25-1-2010 to the Assistant Commissioner of Customs, Hyderabad with supporting documents requesting him to ....
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....nbsp; Empty pistol magazines (3 Nos.) (v) Federal Premium Ammunition (for Rifle (8 x 20 Nos.) (vi) Premier Lead Pallets - 0.177 (8 x 500 Nos.) (vii) Super H Points 4.5 mm/Ca. 177 (2 x 500 Nos.) 6. A perusal of the order passed by the respondent would disclose that the Government of India, Ministry of Finance (Department of Revenue), vide Circular No. 63/95-Cus., dated 7-6-1995 clarified that one firearm of permissible bore is allowed to be imported by persons transferring their residence to India subject to fulfilment of certain conditions that the sai....
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....or otherwise parted with during life time. 7. However, as averred in the affidavit filed in support of the writ petition, the petitioner's grievance is that the respondent, without appreciating the provisions of Section 125 of the Act, confiscated Pistol and ammunition of rifle in excess of quantity of 50 Nos., for which he relied on the judgment delivered by a Division Bench of this Court (cited supra). Before taking into consideration the referred judgment, it is necessary to reproduce the provision under Section 125 of the Act, which reads as under : 125. Option to pay fine in lieu of confiscation : (1) Whenever confiscation of any goods is authorized by this Act, the officer adjudging it may, in th....
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.... such firearm, after clearance, shall not be sold, loaned, transferred or otherwise parted with for consideration or otherwise, during the life time of such person." In our considered view, the interpretation of the word "persons" in the Ministry of Finance letter dated 5-1-1988 by the Commissioner (Appeals) is contrary to the principles governing interpretation of statutes. The word "persons" is used to mean the natural person, who is coming to India from time to time and the same is also used as opposed to artificial persons since the benefit of transfer of residence is applicable only to natural person. The interpretation given by the authorities that since the word "persons" is plural and not singular it is the policy of the Governme....
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....overnment, Ministry of Finance, the import of weapons is permitted subject to the conditions that the same should be in the possession and use abroad for a minimum period of one year by the passenger and also that such firearm, after clearance, shall not be sold, loaned transferred or otherwise parted with for consideration or otherwise during the life time of such person. In this context, it is to be mentioned here that the petitioner was in possession of the firearms for more than one year as is evident from the averments of his affidavit and the same is not controverted by the respondents. 10. Having carefully analysed the material on record and in view of the relevant portions of the statutory provisions referred above, we are ....