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TMI Blog2020 (6) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... n the National Shooting Champion Competitions. The appellant has won Draunacharya Award, who have coached Mr. R. V. Rathore (Olympic medal winner), is President of U.P. Rifle Association and is presently a sitting Member of Parliament, Lok Sabha from Jaunpur Constituency of U.P. 3. The appellant was granted 'Advance import license' by Joint Director General of Foreign Trade, Ministry of Commerce and Industry, Govt. of India, Kanpur, being License No. 0550002276. The said license was issued for the import of two items i.e. (1) .30-06 Rifle with Spare Barrels of .308 and .223 bore (2) Big Bore Rifle cartridges of .30-06, .308, 0.223 bores (15000 Nos.). The appellant had imported item no. (1) vide Bill of Entry No. 2233074 dated 25.5.2013 and later item no. (2) vide Bill of Entry No. 8071705 dated 22.1.2015. The Bill of Entry was assessed on the first check basis and goods examined 100% on 31.1.2015. Subsequently at the request of the importer, the goods were allowed to be stored under Section 49 of the Customs Act, 1962. A query dated 26.2.2015 was also raised and issued to importer in the EDI system, to show the hard copy of the documents. Subsequently, vide letter dated 26.5.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, Customs Broker. The goods were classified under CTH 93062100. The goods contained in one package were imported under MAWB No. 02086698566 dated 8.1.2015, Invoice No. SAJ/2014/657 dated 26.8.2014 from M/s KEIHBERG GMBH INDUSTRIES TRASSE. 4, 56581, KURTSCHEID DUETSCHLAND, GERMANY. The assessable value of the goods declared in the Bill of Entry was Rs. 10,19,042.53. 6. It is submitted that the appellant was having a valid Arms License at the time of filing of Bill of Entry for the goods and the same has been confirmed by the office of Additional Commissioner of Customs (Import), which was confirmed in reply to the application filed under RTI Act. 7. It is submitted that it is evident from the Arms License that only one Rifle .30-06 with Spare barrels of .308 and .223 has been endorsed, but there is no endorsement of subject consignment of cartridges, which has been confiscated absolutely vide order-in-original dated 7 February, 2017 along with imposition of penalty of Rs. 1,10,000/- under Section 112(A) of the Customs Act. The said order for confiscation was passed for want of original import license issued by DGFT, which was reported lost by the appellant (for which FIR have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pare barrel(s) of .308 & .223, besides other usual condition of import license, along with big bore ammunition (.30-06, .308 & .223) total quantity 15000 numbers. The said import license specifically prescribes for presentation at the time of importation, and its endorsement by the Customs authorities. The said license was revalidated up to 31 January 2015 and thereafter expired. DGFT vide their letter dated 26.8.2016 had rejected the request of the appellant for further revalidation and/or issue of duplicate license. As per the DGFT guidelines, arms license is required to be produced along with the import license at the time of import and the same is required to be endorsed by the Customs department whenever arms and ammunition is released. (c) It is further observed that the appellant failed to produce the original import license for clearance of the cartridges, as the same was reported lost. It is further observing that the submission of original license issued by the DGFT before the Custom authorities was essential for clearance so as to ensure satisfaction of the Custom authorities to arrive at a conclusion of non- utilization of the said import license, at any other port of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the interest of justice and in view of the bona fide of the appellant, the consignment of cartridges may be ordered to be released to the appellant on acceptance of indemnity bond. 12. Learned Counsel in the course of the hearing, also produced the badge of the appellant as coach at Beijing Olympic Games, 2008, certificate of Lakshman Pursakar dated 14 December 2001 from UP Government, the badge of Common wealth Games, 2010 as technical official, coach badge of shooting competition in USA, 2008, badge as technical official as South East Association Federation Games at Islamabad, 2009 etc. etc. Accordingly, learned Counsel prays for allowing the appeal setting aside the impugned order and with direction to the Custom department to release the goods on acceptance of indemnity bond. 13. Learned Authorized Representative for Revenue relied on the impugned order. 14. Having considered the rival contentions, I find that production of the import license issued by DGFT was necessary for clearance of the goods, being cartridges etc. filed under Bill of Entry No. 8071705 dated 22 January 2015. However, in view of the status of the appellant, being renowned shot/sportsmen and a coach o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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