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TMI Blog2017 (6) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... cartridges imported by M/s. Elahi Buksh & Co. The case which was investigated by DRI, is that the cartridges were imported and cleared on the basis of an import license available with the respondent which did not cover the goods. These cartridges were subsequently sold by the importers to various persons, a part of which was recovered and seized. In the order passed by the original adjudicating authority, it was held that the goods imported were not covered by the import license and hence these were to be considered as prohibited goods. Accordingly, the seized goods were ordered for confiscation. Personal penalties were also imposed. When the order in original was challenged before Commissioner (Appeals), while allowing the appeals, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for import of revolver cartridges of the same size." 2. The Commissioner (Appeals) has also relied upon his own decision in the case of M/s. Nanda Shastralaya, Lucknow in which he has allowed the appeal on the basis of test of cartridges conducted by Authorised Armourer of the Police Department. However, appeal has been filed before the CESTAT against the decision in the case of M/s. Nanda Shastralaya. Further, there is no report of any testing of a sample of imported goods. 3. With the above background, we have heard Shri Yogesh Agarwal, learned DR appearing for the appellant/ Revenue and Shri Piyush Kumar, learned advocate appearing for the respondents. 4. Both sides however, agree that the facts in the present case are identical to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) has relied upon the certificate issued by the Authorised Armourer of the Police Department. After verifying the sample of the cartridges submitted by the importer and conducting experiments thereon, the Armourer certified that .32 revolver cartridges were successfully chambered and fired from .32 rifle. The Revenue has contended that the reliance placed on such a certificate is mis-placed since no sample from the imported consignment has been examined by the Police Armourers before giving such a certificate. 7. The crucial issue on which the case can be decided is whether .32 rifle cartridges, which are permitted for import with import licence, will cover the .32 revolver cartridges imported in the present case. Such an iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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