Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1987 (7) TMI 232

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er]. - Being aggrieved by the absolute confiscation of the revolver and rifle imported by the appellant without the cover of I.T.C. licence/ C.C.P., the appellant has filed the present appeal. 2. Put briefly, the essential facts of the case are that the appellant imported a revolver .32 bore and one rifle which were ordered to be absolutely confiscated by the Adjudicating Authority. Agains .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Customs House of allowing release of such weapons on payment of Redemption Fine. My learned brother Shri K.P. Anand, Member (T) after discussing the various decisions remanded the case in the following terms :- "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 i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pugned order and remand the case to the Assistant Collector for de novo consideration and decision which is consistent with statutory provisions as well as past practice of the Customs House in similar cases. However, the Assistant Collector will take into consideration the existing policy of the Government totally prohibiting the import of such weapons, if any, while deciding the question of past .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates