TaxTMI 
TaxTMI 
2007 (11) TMI 138
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.... cartridges in terms of Para 2.34 of Handbook. The 100% examination of consignment was conducted by CBI and it was found that a sticker of ".22 Savage" was pasted over the original sticker of "22 LR Stinger". Against the declared "30 Mauser (7.62 x 25) S&B", the sticker of "7.62 x 25 Tokarev" was found. Accordingly, the proceedings were initiated against them which resulted in absolute confiscation of the cartridges totally valued at Rs. 50,130/- and imposition of personal penalty of Rs. 25,000/-. On appeal against the above order, the Commissioner (Appeals) rejected the same and hence, the present appeal. 2. I have heard Shri T. Viswanathan, learned advocate appearing for the appell....
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....uced by the appellant. Similarly, the 0.30 Mauser cartridge licence to be imported are not covered by the licence inasmuch as the same are found to be7.62 x 25 Tokarev cartridge. For better appreciation, I reproduce the description given by the appellant and the actual description found on the cartridge. S.No. B/E No. & Dated Description of ammunition and quantity declared Actual description of ammunition and quantity on checking 1 370971, dt. 8-7-03 .22 Savage Rifle cartridge .22 LR Stingers 2 270995, dt. 8-7-03. .30 Mauser (7.62 MM) Pistol car- tridges S&B Czech. 7.62 x 25 Tokarev (6.5 x 57) 5. It is the appellant'....
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....r reduces the weight of the hollow-point bullet from 36 grains to around 30 grains. The result is 30% increase in muzzle velocity and 25% increase in muzzle energy as compared to the standard .22 long rifle hollow point high-velocity loading (enclosed technical literature Appendix A). (ii) The 7.62 x 25 Tokarev was the official Soviet pistol cartridge. The cartridge is very similar in dimension to the 7. 63 mm (.30") mauser cartridge and most brands of mauser ammunition can be fired in the Tokarev pistol as per technical literature (enclosed technical Appendix B)." Eextract of letter dt. 10-4-04: "We had referred this case to Minis....
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....sure of the case. Hon'ble Special Judge vide his letter dt. 27-10- 05, accepted the closure report and ordered for return of documents and articles, if any, seized to the person concerned. It was observed in the said order that the articles herein were importable. 6. Inasmuch as the clarifications issued by DGF are in favour of the appellant, the same are binding on the Customs authorities in terms of Para 2.3 of the Policy. The various decisions of judicial or quasi-judicial authorities are also to the same effect. Reference in this regard may be made to the Hon'ble Su preme Court's decision in case of Titan Medical Systems Pvt. Ltd. v. CC - 2003 (151) E.L.T. 254 (S.C.), Autolite (India) Ltd. v. UOI - 2003 (157) E.L.T. 13 (Bom), ....
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....e correct interpretation of paragraph 2.34 of the Handbook. This what the DGFT has clarified in its letters dated 15-6-06 and 17-1-05. This is how the Ministry of Home Affairs has also interpreted. Ministry of Home Affairs is the administrative Ministry for the arms and cartridges. 8. As such, I do not find any justification for confiscation of said brand of cartridges. 9. As regards second item, it is seen that the appellants have declared the goods .30 Mauser (7.62) S&B Czech, whereas the goods were found to be 7.62 x 25 Tokarev. It is the appellant's contention that the Assistant Commissioner has not disputed that the bore size of Tokarev cartridge can ....