1994 (3) TMI 177

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..... was called, Shri K.K. Anand, Advocate appearing for the appellant submitted that the revolver in the instant case was booked before the imposition of ban on import of fire arms but when the revolver landed in the country, the ban on import was in force. Accordingly the revolver was confiscated absolutely by the Adjudicating Officer and absolute confiscation was sustained by the Collector (Appeals .....

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..... horities. Further having regard to the fact that the Tribunal has been allowing redemption of fire arms, I following the ratio of those decisions, allow redemption of the revolver in question on payment of a fine of 400% of CIF value. Duty at appropriate rate shall also be payable on the revolver. Further the revolver will be released only on production of appropriate fire arms licence. The appeal .....

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