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2016 (2) TMI 355 - AT - CustomsConfiscation of import of ammunition - Restricted items - The case of the Revenue is that 7.62X25 Tokarev is not .30 Mauser partridges, therefore the same do not fall under Para 2.34 of the Hand Book of Procedures, 2009-14 and the respondent is not having the licence to import thereof. - respondent submits that the Bore .30 in British system was converted into 7.62 in Metric system and therefore the impugned cartridges 7.25 X 25mm, which is equivalent to 0.30mm cartridges - Held that:- the respondent has not mis-declared the goods and the import made by it was quantified under Para 2.34 of Handbook of Procedures (Vol.-I), Foreign Trade Policy, 2004-09 and the respondent is having import licence to that extent - Revenue appeal dismissed - Decided against the revenue.
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