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TMI Blog2024 (8) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... that appellant had suggested to the Importer to mis-declare the imported goods in order to aid and abet the Importer in circumventing the requirement under both Foreign Trade Policy and the Arms Act, 1959 read with the Arms Rules, 2016 as amended. There is a factual finding that appellant was having knowledge of such mis-declaration and accordingly mis-classification under CTH 9503 being Blank Firing Guns and required DGFT license under the import policy and license under the Arms Act, 1959 read with Arms Rules, 2016. Therefore, since it was only on the basis of factual finding, thus, no substantial questions of law arise - appeal dismissed. - K.R. SHRIRAM JITENDRA JAIN, JJ. For the Appellant : Mr. Brijesh Pathak. For the Respondents Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Airsoft Gun India (the Importer) in the year 2015 to assist for clearance of Metal Toy Gun/Blank Firing Gun. Appellant took up the consignment and filed necessary bill of entry on behalf of the Importer. The assessment was completed at which time the goods were examined based on the samples drawn under the applicable Arms Act. The Appraising Group forwarded the samples with a query as to whether the metal toy gun are dummy or real guns or can be modified as real gun to Truth Lab, which is an independent forensic laboratory. The Lab submitted a report dated 10th December 2015 opining that the pistols were non-lethal to humans and would not come under the purview of the Indian Arms Act. The first consignment following the reports receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant, being aggrieved by the aforesaid order-in-original, filed an appeal before the Customs Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT). Two appeals were filed, one against the order of suspension of the Customs Broker License and the other appeal was against the order revoking the Customs Broker License. The Tribunal was pleased to dispose both the appeals by a common order passed on 10th December 2019. The Tribunal was pleased to allow the appeal against the order of revocation of Customs Broker License of appellant. The other appeal against suspension of the Customs Broker License was dismissed as infructuous. 5. Other than revocation of appellant s license, respondent had also forfeited the deposit of Rs.5 lakhs whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggested to the Importer to mis-declare the imported goods in order to aid and abet the Importer in circumventing the requirement under both Foreign Trade Policy and the Arms Act, 1959 read with the Arms Rules, 2016 as amended. There is a factual finding that appellant was having knowledge of such mis-declaration and accordingly mis-classification under CTH 9503 being Blank Firing Guns and required DGFT license under the import policy and license under the Arms Act, 1959 read with Arms Rules, 2016. This factual finding, in our view, has been accepted by the Tribunal in the portion quoted above. 7. Therefore, since it was only on the basis of factual finding, in our view, no substantial questions of law arise. 8. Appeal dismissed. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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