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Issues:
1. Petitioner's challenge to orders of customs authorities refusing to clear imported revolver. 2. Interpretation of Customs Act provisions regarding redemption of confiscated goods. 3. Discretion of authorities in permitting redemption of imported items. 4. Consideration of petitioner's status as a police officer in decision-making process. 5. Judicial review of administrative decisions by the High Court. Analysis: 1. The petitioner, an Officer-in-Charge of a police station, filed a writ petition challenging the orders of customs authorities refusing to clear a revolver imported as a gift by his brother. The Assistant Collector of Customs, Collector of Customs (Appeals), and the Member of Customs Tribunal successively rejected the petitioner's appeals, leading to the present petition. 2. The petitioner argued that the Customs Act did not prohibit importing small firearms as gifts at the time of importation and suggested that the goods could have been released by imposing a fine along with the duty. The customs authorities contended that the issue was not about imposing fines or duties but about exercising discretion to permit redemption, suggesting a remand to the Tribunal for reconsideration. 3. The High Court, after considering arguments from both sides, noted that while the duty and fine were not in question, the key issue was whether the authorities had properly exercised their discretion in not allowing redemption of the item. Citing a Supreme Court case, the Court emphasized the need for authorities to consider all relevant circumstances before deciding on redemption. 4. Considering the petitioner's role as a police officer requiring a weapon for security, the Court acknowledged the need for a prompt resolution. The Court found that the Tribunal had failed to consider exercising discretion, leading to the Court's decision to issue a writ of mandamus directing the authorities to permit redemption of the goods on payment of fine and duties within three months. 5. The High Court exercised its power of judicial review to ensure that administrative decisions were made in accordance with the law and relevant considerations. By issuing the writ, the Court upheld the petitioner's right to seek redemption of the imported item and emphasized the importance of timely decision-making in such cases.
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