9911796707
TMI Blog1987 (2) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... P. had been obtained for the import of the revolver. He requested that he be given release of the revolver on payment of Customs duty. In the Order-in-Original, the Assistant Collector confiscated the revolver absolutely under Section 111(d) of the Customs Act, 1962. When the matter went up in appeal before the Collector of Customs (Appeals), he observed that apart from seeking lenient view, the appellant has not put forth any legal point requiring re-consideration of the impugned order. He, therefore, rejected the appeal. 2. Shri J.S. Agarwal appears on behalf of the appellant. He submits that the revolver is meant for bonafide personal use of the appellant and that the District authorities, after making detailed enquiry, had issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing release of such weapons on payment of redemption fine. Referring to the provisions in the Import & Export Policy, it is submitted that the Customs Clearance Permits were issued only in the case of gifts from blood relations. Cousins were not covered. It is emphasized by the learned SDR that the import of the impugned item is prohibited. It is stated that even if the import is subject to any condition, the item in question has to be considered a prohibited item. In support of this view, he referred to the decision in the case of Sheikh Mohd. Omer v. Collector of Customs, Calcutta [AIR 1971 S.C. 293]. As regards the claim that under Section 125, the importer should be allowed redemption of the goods on payment of fine, it is submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, there is a discretion vested in the officer adjudicating the matter and there is no obligation as in respect of other goods to allow release of the goods on payment of redemption fine. There can be no doubt that the goods in question are in the prohibited category. As per Section 3 of the Imports (Control) Order, 1955 read with Item 93.02 of Chapter 93 of Schedule 1 to the Import (Control) Order 1955, import of revolvers and pistols, is prohibited except under and in accordance with a licence or C.C.P. granted by the Central Government or by any officer as specified. As rightly pointed out on behalf of the department, it is now well established in the light of the decision of the Supreme Court -in the case of Sheikh Mohd. Omer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have received the fire-arm only from a cousin and none of the other requirements have been fulfilled which would enable him to claim the benefit of Para 158 of the Policy. It also does not help the appellant to cite the Baggage Rules, because the impugned item has not come in as an item of Baggage. 7. On the other hand, from the department side, it has not been refuted that there was a practice in the Custom House to allow release of such fire-arms on payment of redemption fine. The appellant has cited some instructions issued by the Central Board of Excise Customs to the effect that such items should be released on payment of redemption fine. These instructions are not denied. Appellant has also filed a long list of cases where simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted or not. This is not a case where any such doubt was entertained by the Customs House. Similarly, the citation of the decision of the Calcutta High Court in the case of Impex International (supra) does not help the appellant because in that case, again, the matter related to different interpretations being given on whether particular goods were covered or not under REP licence, which is not the case here. 10. In the light of the above discussions, it seems that this is a matter where orders passed are not in accordance with the practice followed by the Customs House in similar cases in the past. The order appealed, against, therefore, is set aside and the matter remanded back to the Assistant Collector for de novo consideration and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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