9911796707
TMI Blog1987 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... . (RE1NHOLD SATTLER KG) of 32 bore by post parcels. All the post parcels have arrived in India before 13-11-1986 when the importation of fire arms as gifts was banned. The said importation was hitherto allowed in terms of Public Notice 27/80, dated 15-7-1980 as reproduced in para 158 of the Import & Export Policy (April 1985 -March 1988) prior to 13-11-1980. It has been stated in the grounds of appeal in all cases that the import of fire arms as gifts was allowed liberally prior to 13-11-1980 subject to the following conditions :- (a) Gifts are allowed from close relations. (b) C.C.P. will be issued only if no fire arm is acquired during the last 10 years. (c) Revolver imported will not be of more than .32 bore. (d) C.C.P. will not be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om House in similar cases. Learned advocate has further relied on two orders of Collector (Appeals), namely order dated 8-8-1985 in the appeal of Shri Narinder Singh and Order No. 1345-DLH/85, dated 17-10-1985 wherein the lower appellate authority had released the fire arms on payment of fines in lieu of confiscation. Learned advocate has submitted that the authorities cannot make discrimination in the matter of adjudicating similar cases. He relies for this proposition on Calcutta High Court's judgment in the case of S.S. Kothari v. C.C.E., Calcutta [1987 (30) E.L.T. 156 (Cal.) = 1985 (6) ECC 81]. He relies in particular the following observations of the Hon'ble High Court :- (1) "The power to give option to the importer to release the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tricted or controlled otherwise if regard is given to the provisions of Import and Export (Control) Act. Prohibition is to be understood in view of the provisions of Section 3(1) of the said Act if the goods are totally banned for importation and not even a licence is issued for their importation. Where a licence or CCP is required to be issued the goods would come within the scope of term 'restriction' and where the goods are imported through channelised agencies such goods would come within the scope of the expression 'otherwise controlled' as mentioned in Section 3(1) of the Imports and Exports (Control) Act. In view of this distinction between prohibition' on the one hand and 'restriction or otherwise controlled' on the other hand the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structions issued by a competent authority in this regard. On a further query from the Bench whether learned SDR has any comments to make on the judgment of the Hon'ble High Court of Calcutta in the case of S.S. Kothari mentioned earlier, he stated that he has no comments on that aspect. 5. After the close of the arguments, learned advocate for the appellants was asked to indicate the market price of the fire arms imported in the instant cases so that a decision about the quantum of the redemption fine, if any, to be levied on them could be considered if it was decided on consideration of all facts and circumstances in these cases to release the fire arms on payment of redemption fine. The learned advocate has accordingly submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive the facts necessary for the purpose of deciding the question of similarity with the facts in these cases. 8. It was stated during the course of arguments and has also been stated in the various appeals memoranda before the Tribunal in the portion 'grounds of appeals' that clauses (a), (b) and (c) referred to in para 2 above have been fulfilled in all these cases except the provisions of clause (d), namely that CCP would not be issued if the arms have already been despatched. Absence of a CCP for not making any application to the licensing authorities before despatching of a fire arm could perhaps be considered as a procedural lapse and therefore, fire arms could be released on payment of fine in lieu of confiscation. But I observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
