TMI Blog2011 (1) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... e been made under EXIM policy relaxation from licensing control. The imports have been made availing exemption from customs duty provided under Notification No. 146/94-Cus., dated 13-7-1994 as amended from time to time. 2.2 A show cause notice was issued alleging that arms and ammunition imported by them have been sold to State Rifle Associations in contravention of licensing restrictions and condition of the exemption notification. The Commissioner by the impugned order demanded duty of ₹ 4,24,12,787/- along with interest and imposed equal amount as penalty. In addition, he imposed redemption fine holding that the fire arms and ammunition are liable for confiscation. 3. Learned Advocate submits that NRAI, being national coordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under Section 3 of the second mentioned Act subject to the conditions specified in column (3) against each serial number in column (1) of the said Table. TABLE S. No. Description of goods Conditions (1) (2) (3) 1 The following goods :- (a) Sports goods, sports equipments and sports requisites; (b) Spares, accessories and consumables relating to goods covered by (a) above. (a) The said goods are imported into India by National ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... methodology for use of the imported of fire arms and ammunition has been prescribed to hold that there was such violation. The import has taken place on the specific recommendation of the Ministry of Sports. We have not been shown as to which specific condition of the Notification stands violated. Prima facie, we are not able to agree that the condition of the notification has been violated disentitling them from the benefit the exemption. 5.4 We have also taken into account the submission of the applicant that the applicant is a society registered under the Societies Registration Act which is engaged in upliftment of the sport of shooting in India and that they are in poor financial condition. 6. In view of the above, we waive pre-d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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