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Appeal against order of Collector of Customs (Appeals) Bombay regarding confiscation of imported fire-arm and cartridges. Detailed Analysis: Issue 1: Confiscation of Imported Fire-arm and Cartridges - The appeal arose from an order by the Collector of Customs (Appeals) Bombay confiscating a Webley Revolver and 100 cartridges imported by the appellant's sister-in-law from London. - The Assistant Collector of Customs ordered absolute confiscation citing non-exemption from ITC restrictions, absence of a valid CCP for clearance, and the gift not meeting the criteria for exemption under Para 121(1) of Import Policy AM 85. - The appellant challenged the order, arguing that the gift was unsolicited, and he, as a licensed liquor vendor in a tribal-inhabited area facing threats, required the fire-arm for protection. - The appellant's representative contended that similar goods had been released by Customs House on payment of fines, and the Collector (Appeals) did not adequately consider the appellant's arguments or the past practice of releasing such goods. - The Collector (Appeals) upheld the confiscation, prompting the appellant to appeal further. Issue 2: Legal Considerations and Arguments - The appellant's representative did not dispute the legality of the Assistant Collector's order but argued that the sister-in-law did not qualify as a close relative under the relevant policy, making CCP issuance unlikely even if applied for. - The representative highlighted the appellant's genuine need for the fire-arm due to safety concerns and the alleged Customs House practice of releasing similar goods upon payment of fines. - The Collector (Appeals) failed to provide a detailed rationale for upholding the confiscation, leading to a lack of consideration for the appellant's arguments and the prevailing Customs House practices. Issue 3: Judicial Review and Decision - The Tribunal, after considering submissions from both sides, found merit in the appellant's argument regarding the inadequacy of the Collector (Appeals)'s order, which lacked a proper explanation or consideration of the appellant's contentions. - The Tribunal emphasized that under Section 128A(4), the Collector (Appeals) must state points for determination, decision, and reasons, which were lacking in this case. - Consequently, the Tribunal set aside the Collector (Appeals)'s order, remanding the matter for reconsideration, directing a review of the justification for confiscation and examination of the alleged past Customs House practices. - The appellant was granted the opportunity to present evidence supporting the past practice claim, and the Collector (Appeals) was instructed to make a decision in accordance with the law after due consideration. This detailed analysis of the judgment highlights the legal issues, arguments presented, and the Tribunal's decision to remand the matter for further consideration, emphasizing the need for a proper explanation and adherence to legal requirements in such cases.
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