TaxTMI 
TaxTMI 
2012 (8) TMI 655
X X X X Extracts X X X X
X X X X Extracts X X X X
....facts of the case are that the applicant had filed baggage declaration form No. 310 dated 4-7-10 for clearance of her unaccompanied baggage imported in 175 packages. As declared in BDF, the goods imported as unaccompanied baggage includes the fire arms viz. Air gun, pistol, cartridges etc. Particulars of the firearms and cartridges imported by the passenger in her unaccompanied baggage are as follows :- 1. Crossman Storm XT Break Barrel Air Rifle - 1 No. 2. SAKO Rifle cartridges - 47 Nos. 3. Walther PPKS Pistol - 1 No. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he same. 4. Now, aggrieved with the impugned order-in-appeal, the applicant has filed this revision application on the following grounds : 4.1 The passenger is entitled for the benefit of Transfer of Residence as per the Rules disallowing the facility to the fire-arm and confiscating the same on the grounds that the same passenger has already availed the TR facility earlier and imported a fire arm is not correct; Importation of a fire arm allowed only once in a life time under TR is incorrect and not supported by any law; On the contrary when the passenger is entitled for a Transfer of Residence, as in the case, then she is entitled to import one fire arm and ammunition under the Transfer of Residence so entitled by her. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n. 7. Government notes that in the instant case the issue to be decided is whether the applicant is entitled to bring one more fire arm on subsequent transfer of residence as the applicant is already in possission of a rifle, which was imported by her under TR vide BD No. 109/2003 dated 8-9-03. 8. Government notes that CBEC vide Circular No. 3/95-Cus., dated to 12-1-1995 has clarified that in view of the conditions stipulated in the Ministry's Instructions dated 5-1-1988, only one firearm can be allowed to such person and same is not allowed to disposed off during the life time of that person, for consideration or otherwise. As such the question of allowing one firearm under Transfer of Residence Rules, 1978 and another fire....
X X X X Extracts X X X X
X X X X Extracts X X X X
....these transitional problems and at the same time keeping in view of the need to eliminate profiteering by unscrupulous elements, on account of high co-premium commanded by weapons of foreign make in the Indian market, Government have decided - (1) to regularise all import made up to 31-1-1987 (except those which were already confiscated and disposed of by the customs authorities) subject to the condition that such fire arms shall not be transferred to any person in India during the life time of the licensees for consideration or otherwise; (2) To permit persons bringing their personal effects under the Transfer of Residence Rules, 1978 to import one fire arm which was in their possession....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that fire arms imported under TR Rules are allowed clearance only at the level of Asstt. Collector of Customs after due verification since personal fire arms are not permitted for possession in many countries, particularly, by persons who are not nationals of that country." 8.4 From the above clarifications, it is quite evident that the policy of the Government of India is to allow only one firearm to be imported upon transfer of residence. It is contended by the Applicant that under Section 3(2) of the Arms Act, any person is entitled to possess upto three fire arms and extending this logic it is argued that every time the passenger availed the TR facility, one is entitled to import one fire arm subject to fulfillment of all other ....