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2018 (3) TMI 282 - HC - CustomsBenefit of N/N. 146/94-Cus dated 13.07.1994 - customs duty exemption to sports goods imported by National Sports Federation or by a sports person of outstanding eminence for training - petitioner's grievance is that in spite of having produced the necessary documents to show that he is a renowned shooter and entitled for exemption from Customs Duty as per the Government of India notifications, the 4th respondent detained the consignment and for six days, the consignment was withheld under one pretext or the other. Held that: - The purpose of adding the proviso to the condition b in column 3, SL.No.2 of the general exemption notification is clear. The purport and import of such inclusion by adding a provisio is to facilitate the process of acquiring the imported goods duty free. If the interpretation given by the 4th respondent has to be accepted, no emminent sportsman in this particular field would ever be able to import any of the ammunition of arms for the training purpose and he will be languishing in the corridors of Department of Youth affairs for years together for obtaining appropriate certification. This is precisely the reason for introducing the explanation to the said provision. The respondent cannot deny the fact that both the petitioners are Renowned Shooters and National Rifle Association certified so and considering the fact that one of them has done prior imports through the Bangalore Airport, the 4th respondent was not justified in denying the relief of exemption to the petitioner. Petition allowed.
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