1999 (6) TMI 125

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..... two cases of import of 2 fire arms viz. one rifle and one revolver, and imposing a penalty of Rs. 7,500/- on Smt. Quresha Begam in the case of one import by her. 2. The case relates to import of 37 fire arms in 35 gift parcels; in 33 gift parcels, one fire arm each was imported, while in 2 gift parcels, 2 fire arms were each imported. Originally 62 fire arms in 60 gift parcels have been imported under one master Air Way Bill in the name of Sharfuddin Khan with separate individual House Air Way Bill in the name of individual gift recipients; 15 fire arms had been released before the issue of the original show cause notice dated 19-2-1986 in the present proceedings; after separate adjudication proceedings, 15 fire arms had been released to .....

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..... ection 112 of the Act. The notice was adjudicated by the Deputy Commissioner of Customs who held that Sharfuddin Khan was the person concerned in the unauthorised import of 47 fire arms, absolutely confiscated the goods and imposed a penalty of Rs. 10,000/- upon Sharfuddin Khan. The lower appellate authority held that there is no evidence whatsoever to hold that Sharfuddin Khan was the owner of 45 out of 47 fire arms ordered to be confiscated, that there is no evidence of show cause notice issued to individual consignees or the owners of the fire arms, and, therefore, he set aside the confiscation order of the Deputy Collector and directed him to confiscate the goods of individual consignees under the provisions of the law prevailing at the .....

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..... appeals. 3. I have heard Shri L.P. Asthana, learned Advocate and Shri D.K. Nayyar, learned DR. 4. There is no dispute that Sharfuddin Khan and his wife, Quresha Begum were individual consignees in respect of one fire arm each, sent to them as gifts by their son, Shujaat Ali Khan, resident of USA. Neither of them possessed the requisite documents such as customs clearance permit/import licence for the import of fire arms. Therefore, the 2 fire arms; imported by Sharfuddin and Quresha Begum are liable to confiscation; however, having regard to the release of 15 fire arms out of the total consignment of 62 fire arms, to individual consignees on payment of a fine, I extend the same option to Sharfuddin Khan and Smt. Quresha Begum and permit .....

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