1987 (7) TMI 232

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..... olver and rifle imported by the appellant without the cover of I.T.C. licence/ C.C.P., the appellant has filed the present appeal. 2. Put briefly, the essential facts of the case are that the appellant imported a revolver .32 bore and one rifle which were ordered to be absolutely confiscated by the Adjudicating Authority. Against this order the appellant preferred his appeal but without succ .....

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..... t of Redemption Fine. My learned brother Shri K.P. Anand, Member (T) after discussing the various decisions remanded the case in the following terms :- "10. In the light of the above discussions, it seems that this is a matter where orders passed are not in accordance with the practice followed by the Customs House in similar cases in the past. The order appealed against, therefore, is set aside .....

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..... de novo consideration and decision which is consistent with statutory provisions as well as past practice of the Customs House in similar cases. However, the Assistant Collector will take into consideration the existing policy of the Government totally prohibiting the import of such weapons, if any, while deciding the question of past practice of the Customs House in the instant case.
Case law .....

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