2016 (11) TMI 89 - AT - Customs

Import of restricted goods along with baggage - Air Gun Diana Model No. 350 Magnum of 4.5mm/0.177 Caliber and 2 boxes of pellets - Held that - It is not disputed that the items in question were in restricted category of Import Policy at the time of their import. It is also evident that the appellant himself had made a request to the lower appellate authority to permit the export of the items, on which basis only lower appellate authority allowed re-export on payment of a small redemption fine of ₹ 1000/- only. This being the case, appellant cannot now take a U-turn and seek retention of the weapon in India - retention of goods not justified - appeal dismissed - decided against appellant.

Summary

Issues:
1. Confiscation of air gun and pellets under Customs Act, 1962.
2. Imposition of penalty under Customs Act, 1962.
3. Appeal against the order of original authority.
4. Request for re-export of impugned goods.
5. Claim of temporary membership of Rifle Association.
6. Difficulty expressed for re-exporting the item.
7. Appellant seeking retention of the weapon in India.

Analysis:
1. The Appellant had imported an Air Gun Diana Model and pellets, which were under a restricted category as per the Import Policy. The original authority confiscated the items under Sections 111(d), 111(l), and 111(o) of the Customs Act, 1962. Additionally, a penalty of &8377; 5000 was imposed under Section 112(a)(i) of the Customs Act, 1962. The Commissioner (Appeals) upheld the original authority's order but allowed re-export of the goods on payment of a redemption fine of &8377; 1000.

2. The Appellant, aggrieved by the decision, filed an appeal. Despite no representation from the Appellant, it was noted that the Appellant claimed temporary membership of the Rifle Association and expressed difficulty in re-exporting the item. The Tribunal observed that the items were indeed in a restricted category during import, and the lower appellate authority had permitted re-export based on the Appellant's request and payment of a nominal redemption fine.

3. The Tribunal concluded that since the Appellant had requested re-export of the items earlier and the lower appellate authority had allowed it on payment of the redemption fine, the Appellant could not now seek to retain the weapon in India. The Tribunal found no merit in the appeal and dismissed it accordingly. The decision was pronounced and dictated in open court.

This judgment highlights the importance of compliance with import policies, the consequences of violating customs regulations, and the significance of honoring commitments made during legal proceedings.