9911796707
TMI Blog2011 (1) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri K.K. Jaiswal, SDR, for the Respondent. ORDER Heard both sides on the stay petition. 2.1 The applicant, National Rifle Association of India (NRAI) has imported fire arms and ammunition during the period 1995 to 2003 on the basis of certificate issued by Sports Authority of India. The import of such fire arms and ammunition normally requires licence but the impugned imports h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the same were distributed to State Level Federations. They have produced certificate from the Sports Ministry to enable the import of the said arms and ammunition. There is no allegation that the arms and ammunition has been used for the purposes other than the intended purposes as it is not disputed that they have used the imported items for the intended purposes through their state federatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m an officer not below the rank of a Director in the Sports Authority of India indicating - (i) the name and address of the importer and the description, quantity and value of the said goods; and (ii) that the said goods are required for the purpose specified in condition (a) above." 5.2 There have been amendments from time to time and significantly with effect from 2-12-2003 specificall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sports. We have not been shown as to which specific condition of the Notification stands violated. Prima facie, we are not able to agree that the condition of the notification has been violated disentitling them from the benefit the exemption. 5.4 We have also taken into account the submission of the applicant that the applicant is a society registered under the Societies Registration Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
