2025 (7) TMI 862 - SCH - Customs

Violation of conditions of the exemption N/N. 146/94-Cus by National Rifle Association of India (appellant) - sale of imported arms and ammunition to State Rifle Associations and District Clubs instead of using them directly for national or international competitions - confiscation - interest - penalty - it was held by CESTAT that there is no Actual User condition in the notification and the goods were used for the intended purpose thus no violation occurred. HELD THAT - No case is made out for entertaining the present appeal. Appeal of the Revenue dismissed.

Summary

The Supreme Court, in a partial court bench comprising Hon'ble Mr. Justice Rajesh Bindal and Hon'ble Mr. Justice R. Mahadevan, considered an appeal wherein delay was condoned. After hearing learned counsel for the appellant, the Court held that "no case is made out for entertaining the present appeal." Consequently, the appeal was dismissed and all pending applications were disposed of.