2019 (10) TMI 825

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....(AR) ORDER The present appeal is directed against the impugned order dt. 30/01/2019 passed by the Commissioner of Customs (Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant had imported one MGH I Air Pistol Cal. 4.5 (Make 'match guns' by Cesare Morini) as Post Parc....

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....ed limit of 20 Joules. Thus in both the cases i.e. where the muzzle energy exceeds 20 Joules and also where the bore exceeds 0.177, a licence is mandatory. The importer had failed to furnish the proof that the air pistol imported is having muzzle energy below the prescribed limit of 20 Joules. Therefore the adjudicating authority has held that the subject import had violated the provisions of Fore....

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....ir Pistols of 0.177 calibre are totally exempted from import duty. He further submitted that Rule 2(2) of the Arms Rules, 2016 clearly defines Air Weapons including Air rifles into two:- i. Bore exceeding 0.177 or 4.5 mm and/or energy exceeding 20 joules; ii. Energy less than 20 joules and bore less than 0.177 or 4.5 mm. Therefore it is statutory presumption that air pistols with bore less th....

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....s less than 0.177 or 4.5mm and does not require any licence. In support of this, the appellant has relied upon the decision in the case of Nishant Sanjay Ghogare Vs. CC, Airport, Mumbai [2018(363) ELT 872 (Tri. Mum.)] 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both sides and perusal of the material on record, I find that the appellan....