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2016 (2) TMI 355 - CESTAT NEW DELHI

2016 (2) TMI 355 - CESTAT NEW DELHI - 2016 (344) E.L.T. 283 (Tri. - Del.) - Confiscation of import of ammunition - Restricted items - The case of the Revenue is that 7.62X25 Tokarev is not .30 Mauser partridges, therefore the same do not fall under Para 2.34 of the Hand Book of Procedures, 2009-14 and the respondent is not having the licence to import thereof. - respondent submits that the Bore .30 in British system was converted into 7.62 in Metric system and therefore the impugned cartridges 7 .....

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pellant : Mr Umang Srivastava, DR For the Respondent : Mr Piyush Kumar, Adv ORDER Per Ashok Jindal Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the respondent imported ammunition from M/s. Winchester Australia Ltd., Australia and filed Bills of Entry for clearance of the same. The description of goods is as under:- Bill of Entry No. dated Invoice No. & Date Declared Discription Qnty. Nos. Assessable Value (Rs.) 7738914 23.08.12 MISC004 25.06.12 .30 .....

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l Description of goods as per Examination Report Total Qnty. Total Assessable Value (Rs.) 1. MC762TOK 7.62x25 Win-Pistol Cartridges 10,000 1,25,719.50 The case of the Revenue is that 7.62X25 Tokarev is not .30 Mauser partridges, therefore the same do not fall under Para 2.34 of the Hand Book of Procedures, 2009-14 and the respondent is not having the licence to import thereof. In these set of facts, the Show Cause Notice was issued to the respondent and the imported cartridges were held liable f .....

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ed as .30M cartridges, whereas on examination it was found to be 7.62X25mm Win-Pistol cartridges, which is not as per declaration and the same is imported in contravention of provisions of Para 2.34 of Handbook of Procedures (Vol.-I), Foreign Trade Policy, 2004-09. Therefore, the impugned order is to be set aside. 4. Ld. counsel for the respondent submits that the Bore .30 in British system was converted into 7.62 in Metric system and therefore the impugned cartridges 7.25 X 25mm, which is equiv .....

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ity. Therefore, we do agree with the contentions of the respondent. The Tribunal in the case of Capital Gun House Vs. CC (Imports), Mumbai (supra) has held as under:- 9. As regards second item, it is seen that the appellants have declared the goods .30 Mauser (7.62) S&B Czech, whereas the goods were found to be 7.62 x 25 Tokarev. It is the appellant's contention that the Assistant Commissioner has not disputed that the bore size of Tokarev cartridge can be chambered and fired from the 0. .....

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