TaxTMI 
TaxTMI 
2018 (6) TMI 1090
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....on after setting aside his order of redemption with penalty in lieu of confiscation of one air pistol valued Rs. 1,06,458/- imported for one Nishant Sanjay Ghogare (Appellant) by his father guardian Shri Sanjay Ghogare. The Order-in-Appeal has been challenged belatedly before this Tribunal upon receipt of notice dated 18.12.2017 for surrendering the gun with customs. 2. The fact of the appellant's case is that the appellant had imported one "Pardini Air Pistol K12 Cal. 177/4.5" through authorised courier M/s. DHL Express (India) Pvt. Ltd., Mumbai. Since it is a prohibited goods specified as "Arms" and imported without valid Arms licence the said pistol was held to be liable for confiscation and the first adjudicating authority after veri....
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.... his finding that air pistol is liable for absolute confiscation. 4. The respondent department has not filed any cross objection but during the course of hearing of the appeal, ld. AR Shri Manoj Kumar Mall, submitted that the Commissioner (Appeals) had rightly appreciated the rules governing import of arms in its true perspective and in elaborating the provisions existing prior to amendment introduced to import Licence (1) in chapter 93 of ITC (HS) which was prevailing between the period 2005 and 09.02.2012, he gave his finding that free import of arms is permitted to renowned shooters only and rejected the claim of the importer for which, interference by this Tribunal is uncalled for. 5. Heard both sides at length and gone through th....
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....ir guns and air pistols will also be allowed to National Rifle Association of India (NRAI) for supplying the same to the eligible State Rifle Association / Clubs and to the eligible shooters. NRAI shall be required to keep appropriate account of the imported weapons." After amendment the Import Licensing Note (1) of Chapter 93 has been amended as below:- "Import of arms (including parts thereof) & ammunition is permitted freely to the following sports persons/sports bodies: Renowned shooters (as defined in Import Licensing Note 3) on the recommendation of National Rifle Association of India (NRAI); National Rifle Association of India (NRAI) for its own use and for transfer to its State/district affiliates by due certifi....
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....mong others were held to be restricted but policy condition allowed free import of only 0.177mm bore air guns and air pistols for shooters registered with Rifle Clubs or District/State/ National Rifle Association of India. By comparing the said notification with proviso (1) of the DGFT notification 12/05 dated 04.07.2005, it can very well be said that the subsequent notification of year 2007 has elaborated the distinction between the import of "other arms" like air pistol by "shooters" and permission to import "Arms" by "renowned shooters."When the First Adjudicating authority as well as the appellate authority have accepted the certificate of importer regarding his membership/association with rifle club, instead of allowing free import of ....
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.... a "shooter" from "renowned shooter" and import of "Arms" from import of "other Arms" by allowing 0.177 air gun pistols for free import by shooters registered with Rifle Clubs /Association. The amended import policy of Arms and Ammunition has amended only the provisions containing the import of arms under which free import of 0.177 air guns/ pistols, which was included in the notification of 2005, has been excluded from the definition of "Arms" in 2012 notification. However, the contention of the appellant that import was made by the father of the minor son, but father is not being prosecuted for violation of customs regulation is not acceptable in view of the fact that the owner and user of such imported item is the son (minor then) and su....