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2017 (4) TMI 633 - AT - CustomsImport of Prohibited goods - gun cartridges imported by M/s Nanda Armed Corporation as well as M/s Nanda Shastralaya, Lucknow - the case of the Revenue is that the import license produced by the importers did not cover the imported goods - Held that: - The crucial issue on which the case can be decided is whether .32 rifle cartridges, which are permitted for import with import licence, will cover the .32 revolver cartridges imported in the present case. Such an issue can be laid to rest only by drawing a sample from the imported consignment and sending it for expert opinion from the Authorised Armourer of the Police Department or any other technical expert who is authorised to examine such goods and give opinion. Whether the goods described as S&B .25 Auto Pistol cartridges, in the Bill of Entry are the same as S&B 7.65 pistol cartridges, as found on physical examination of the imported goods? - Held that: - the controversy can be decided by getting a sample of the imported cartridges with 7.65 bore goods examined and certified by a competent authority such as the Armourer of the Police Department. Appeal allowed by way of remand.
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