TaxTMI 
TaxTMI 
2024 (8) TMI 964
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.... that the goods sought to be cleared, were "blank guns" which could have been modified into lethal weapons jeopardizing the National Security and the security of individuals", and that such finding was contrary and beyond the four corners of the Grounds of Imputation issued with Order dated 27.09.2017 under the provisions of CBLR, 2013? B) Whether the Hon'ble Tribunal has erred in brushing aside the Test Reports issued by Forensic Science Laboratories, Kalina dated 13.11.2017 and Central Forensic Science Laboratory, Hyderabad dated 31.05.2018, whereby there was no finding that the imported guns could be modified into any lethal weapons? C) Whether the Hon'ble Tribunal has erred in its Final Order dated 10.12.2019 by ordering f....
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....t removed from the customs area and the Importer sought a technical clarification from the exporters whether the goods would come under the purview of the new Arms Rules 2016, which permitted time upto July 2017, to produce a license in case applicable. The goods were thereafter confiscated by the SIIB (I), ACC on the allegation that the goods being imported are restricted and requires license under Arms Rules 2016. It was also alleged that the goods imported were mis-declared and wrongly classified. Statements of the Importer and Director of appellant were recorded. The Importer and Director of appellant were arrested and later released on bail and an offence report was sent by the Principal Commissioner of Customs (I), SIIB, ACC to the of....
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....leared under CTH 9503 could have been for complying with the requirements of ITC (HS) Import Policy, Condition No.2 for import of goods under that heading. In case the said certificate was produced or insisted upon before clearance of goods the the entire case of misdeclaration/ misclassification could have been averted. In our view revocation of licence for that would be too harsh a punishment for the same when Custom officers also have not insisted for the same. The forfeiture of security deposit for the same would have been adequate taking into account the fact that goods sought to be cleared, were "blank guns" which could have been modified into lethal weapons jeopardizing the National Security and the security of individuals. xxxxxx....