Home Case Index All Cases Customs Customs + AT Customs - 1999 (6) TMI AT This
Issues:
Import of fire arms without proper license, confiscation of fire arms, penalty imposition on consignees and importer, abetment in illegal importation of fire arms. Analysis: 1. The case involved the import of 62 fire arms under a master Air Way Bill to a consignee, with separate individual House Air Way Bills for gift recipients. Initially, a show cause notice was issued to the consignee under the Customs Act, alleging unauthorized importation of fire arms. The Deputy Commissioner of Customs confiscated 47 fire arms and imposed a penalty on the consignee. The lower appellate authority set aside the confiscation order, directing confiscation of goods of individual consignees. Fresh show cause notices were issued to individual consignees and the consignee, alleging unauthorized importation and imposing penalties. The Additional Collector of Customs upheld the confiscation and imposed penalties on individual consignees and the consignee. 2. The Tribunal noted that the consignee and his wife were individual consignees of one fire arm each imported as gifts without the necessary documents. The Tribunal upheld the confiscation of the two fire arms imported by the consignee and his wife. However, considering the release of 15 fire arms to individual consignees, the Tribunal allowed the consignee and his wife to redeem one fire arm each by paying a fine. The Tribunal also upheld the penalty imposed on them for contravening customs laws. 3. Regarding the penalty imposed on the consignee for imports by other consignees, the Tribunal found no valid reason provided by the Additional Collector for holding the consignee liable. The Tribunal observed that the consignee cannot be considered the importer for fire arms imported by other individuals as consignees. There was no evidence of abetment by the consignee in the illegal importation. The Tribunal set aside the penalties imposed on the consignee for imports by other consignees, as there was no basis for holding him liable for penal action in those cases. 4. In conclusion, the Tribunal upheld the confiscation of fire arms imported without proper licenses, allowed redemption of one fire arm each for the consignee and his wife, and upheld the penalties imposed on them for contravention of customs laws. The Tribunal set aside the penalties imposed on the consignee for imports by other consignees, as there was no evidence of his involvement in those transactions.
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