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2008 (3) TMI 345

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..... Government having by circular No. 63/95-Cus. dated 7-6-1995 permitted the release of one firearm under the "Transfer of Residence Form Revision" to the person concerned. The learned Single Judge has correctly dismissed the writ petition as being without merit, and permitting the appellant to take back the detained firearms. It was further rightly ordered by the learned Single Judge that on the appellant's exercising such an option, the said firearms would be released to him as and when he chose to go abroad with the condition that he would not be permitted to bring the same into India. Appeal dismissed. - 511 and 11749 of 2006 - - - Dated:- 20-3-2008 - M.K. Sharma, C.J. and Reva Khetrapal, J. [Judgment per : Reva Khetrapal, J.]. - The challenge raised in this appeal is to the judgment and order of the learned Single Judge dated 1st August, 2003 dismissing the writ petition filed by the appellant. 2. The background facts are as follows. The appellant, who is a citizen of India, had gone to the United States of America (USA) in the pursuit of higher studies in the year 1984. After finishing his studies, the appellant took up a job in the USA with a Medical Instrumenta .....

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..... t of firearms under the "Gift Scheme" as well as the "Baggage Rules" and the appellant could not be allowed to import more than one firearm. 6. Being aggrieved by the stand taken by the respondents, the appellant filed a writ petition before this Court seeking for quashing of the detention order and release of the firearms along with consequential relief. The learned Single Judge by a detailed judgment dismissed the writ petition as being without merit, but permitted the appellant to take back the detained firearms. It was further ordered by the learned Single Judge that on the appellant's exercising such an option, the said firearms would be released to him as and when he chose to go abroad with the condition that he would not be permitted to bring the same into India. 7. The present appeal has been filed for the setting aside of the aforesaid order. The sole question which arises, therefore, for consideration is whether a non-resident Indian on transfer of his residence to India can be permitted to bring more than one firearm under the provisions of the Arms Act or the Rules framed thereunder or the existing Baggage Rules. 8. The learned counsel for the appellant, Mr. Arvin .....

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..... e "Transfer of Residence Form Revision" to persons concerned under the Circular No. 63/95-Cus. dated 7-6-1995, which reads as under : "F.No. 605/74/95-DBK Transfer of Residence Form Revision Circular No. 63/95-Cus. dated 7-6-95 Government of India Ministry of Finance Department of Revenue, New Delhi Subject: Transfer of Residence Form in vogue for claiming benefits of Transfer of Residence under Chapter IV of the Baggage Rules, 1994 - reg. The undersigned is directed to say that it has been brought to the notice of the Board that the Transfer of Residence Form being used in your Collectorate contains a clause that 'the goods cleared by the passenger shall not be sold, displayed or advertised or offered for sale until their market price has depreciated to less than 50% of the market price when new,' although in terms of the existing provisions, there is no such restrictions on the goods cleared as baggage by a passenger. A copy of the Transfer of Residence Form received with the reference is enclosed for your ready reference. As the Baggage (Conditions of Exemption) Rules, 1975 have already been rescinded, this clause in the Transfer of Residence Form has to be d .....

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..... d to in that sub-section. (3) Nothing contained in sub-section (2) shall apply to any dealer in firearms or to any member of a rifle club or rifle association licensed or recognised by the Central Government using a point 22 bore rifle or an air rifle for target practice. (4) The provisions of sub-section (2) to (6) (both inclusive) of section 21 shall apply in relation to any deposit of firearms under the proviso to sub-section (2) as they apply in relation to the deposit of any arms or ammunition under sub-section (1) of that section." '10. License for import and export of arms, etc. - 10(1) No person shall bring into, or take out of, India by sea, land or air any arms or ammunition unless he holds in this behalf a licence issued in accordance with the provisions of this Act and the rules made thereunder.' '11. Power to prohibit import of export of arms etc. - The Central Government may, by notification in the Official Gazette, prohibit the bringing into, or the taking out of India, arms or ammunition of such classes and description as may be specified in the notification.' 12. Sub-section (1) of Section 3 of the Arms Act though couched in negative terms mandates a lice .....

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..... e Rules is as under : "Articles allowed free of duty: (a) Used personal and household articles, other than those listed Annex I or Annex II, but including jewellery upto ten thousand rupees by a gentleman passenger or rupees twenty thousand by a lady passenger." 15. Thus, it is clear that a person on transferring his residence to India is allowed in his baggage used personal and household articles to the extent mentioned in Column 1 of Appendix 'F' other than those listed in Annexure-1 or Annexure-2, which means, that the person is not eligible to import the goods listed in Annexure-1 or Annexure-2 to Appendix 'F'. Annexure-2 is not relevant for the present purposes and accordingly, Annexure-1 alone is being reproduced hereunder to show that import of firearms is not permitted under the Baggage Rules since firearms is listed at serial No. l of Annexure-1 of Appendix 'F': "1. Fire arms. 2. Cartridges of firearms exceeding 50. 3. Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms. 4. Alcoholic liquor and wines in excess of one litre each. 5. Gold or silver, in any form, other than ornaments." 16. From the aforesaid it clearly emerges that .....

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..... A look now at the relevant extract of the ITC (HS) classification of export and import items, as contained in Chapter 93 in the Exim Policy, which is extracted below : "EXIM Code Item Description Policy Conditions relating to the policy Import under public notice 9303 20 00 Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles Restricted Not permitted to be imported except against a licence by renowned shooters/Rifle Clubs for their own use on the recommendation of the Department of Youth Affairs and Sports; Government of India 930330 00 Other sporting, hunting or target-shooting rifles restricted Restricted 19. The aforesaid extract of the Exim Policy clearly shows that the import of sporting, hunting or target-shooting shotguns, including combination shotgun rifles is not permitted except against a licence by renowned Shooters/Rifle Clubs for their own use and that too on the recommendation of the Government India. Thus, it stands clearly established that the import of firearms, which is governed by the Exim Policy, is prohibited thereunder, except to the extent sta .....

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..... f firearms under Rule 8 read with Appendix 'F' of the Baggage Rules and para 2 of the notification No. 137/90-Cus. dated 20th March, 1990. The release of this one firearm is by virtue of the exercise of powers by the Central Government, as vested in the Central Government under Section 11 of the Arms Act, and the Central Government having by circular No. 63/95-Cus. dated 7-6-1995 permitted the release of one firearm under the "Transfer of Residence Form Revision" to the person concerned. 22. It may be mentioned that it was with a view to facilitate the bringing of at least one firearm into India on transfer of residence that the Government of India had issued Circular dated 16th May, 1978 permitting the same subject to the conditions stipulated therein, which included the condition that the person bringing the firearm would not transfer the same to any person in India during his life time, for consideration or otherwise. This decision to allow one firearm was reiterated vide Circulars dated 12th January, 1989 and 7th June, 1995. Thus, the consistent policy of the respondents throughout has been to permit the import of not more than one firearm into the country. The appellant, who .....

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