National Rifle Association of India (appellant) imported arms ...

Arms import exemption misused? CESTAT allows sale to affiliated bodies after import duty-free.

January 4, 2025

Case Laws Customs AT

National Rifle Association of India (appellant) imported arms and ammunition under exemption Notification No. 146/94-Cus for national/international competitions. Goods were sold to State Rifle Associations and District Clubs instead of direct use. CESTAT held no 'Actual User' condition existed in notification; use by constituent bodies permissible. Confiscation, demand of duty/interest, and penalty u/s 114A set aside as no violation occurred. Goods used for intended purpose. Impugned order set aside; appeal allowed.

View Source

← Previous Next →

National Rifle Association of India (appellant) imported arms ...

Arms import exemption misused? CESTAT allows sale to affiliated bodies after import duty-free.

January 4, 2025

Case Laws Customs AT

You may also like:

Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the...

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Import of Pardini Air Pistol K12 Cal. 177/4.5 - prohibited goods - notification dated 21.11.2007 clearly distinguishes a “shooter” from “renowned shooter” and import of...

Eligibility for customs duty exemption under India-Sri Lanka Free Trade Agreement for imported areca nuts classified under CTH 0802 8090 - goods fulfill requirements of...

Waiving off the requirement of destruction certificate from excise/custom authorities for the unutilised duty free imported material in case of imports from unregistered...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

Exemption from SAD - Import of Microprocessors - if the goods are meant for retail sale then obliviously they cannot be meant for fitment within the CPU Housing/ laptop...

Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%

Import of the goods duty-free for use thereof in EOU - The duty forgone at the time of import became loss to Revenue. - appellant has discharged duty liability at normal...

DGFT imposed Minimum Import Price (MIP) of Rs. 20,108 per MT on import of Disodium Carbonate (Soda Ash) covered under ITC(HS) Codes 28362010, 28362020 and 28362090 under...

Quick Updates: