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TMI Blog2016 (2) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 2.34 of Handbook of Procedures (Vol.-I), Foreign Trade Policy, 2004-09 and the respondent is having import licence to that extent - Revenue appeal dismissed - Decided against the revenue. - Appeal No. C/51162/2014-CU [DB] - Final Order Nos. 50057/2016 - Dated:- 13-1-2016 - Ashok Jindal, Member (J) And R K Singh, Member (T) For the Appellant : Mr Umang Srivastava, DR For the Respondent : Mr Piyush Kumar, Adv ORDER Per Ashok Jindal Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the respondent imported ammunition from M/s. Winchester Australia Ltd., Australia and filed Bills of Entry for clearance of the same. The description of goods is as under:- Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ev is not .30 Mauser partridges, therefore the same do not fall under Para 2.34 of the Hand Book of Procedures, 2009-14 and the respondent is not having the licence to import thereof. In these set of facts, the Show Cause Notice was issued to the respondent and the imported cartridges were held liable for confiscation and accordingly absolutely confiscated and a penalty of ₹ 1.25 lakhs was also imposed on the respondent. Aggrieved from the said order, the respondent filed an appeal before the Commissioner (Appeals), who set aside the adjudication order and allow the importation of the said cartridges. Aggrieved from the said order of the Commissioner (Appeals), Revenue is in appeal before us. 3. Ld. Departmental Representative subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e size of Tokarev cartridge can be chambered and fired from the 0.30 Mauser make pistol. In other words, there is no dispute that .30 Mauser make pistol can chamber and fire the imported Tokarev cartridges. The only objection is that the Tokarev cartridges are powerful than Mauser cartridge. Hence, they are not one and the same. It is emphasized that the Assistant Commissioner does not dispute that the imported Tokarev cartridge can be used, chambered and fired from .30 Mauser pistol. The objection that Tokarev cartridges are more powerful than Mauser is irrelevant for the purpose of paragraph 2.34 of the Policy. The only question to be asked is whether the imported cartridge can be used, chambered and fired from .30 Mauser Pistol. If the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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