TMI Blog2007 (11) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant is a licenced dealer for buying and selling of arms and ammunitions in India. They filed two bills of entry dt. 8-7-03 for import of cartridges in terms of licence issued to them as per Para 2.34 of Handbook of Procedures, 2002-2007. The said import licence dt. 24-7-02 issued by DGFT for importing cartridges, permitted them to import cartridges in terms of Para 2.34 of Handbook. The 100% examination of consignment was conducted by CBI and it was found that a sticker of ".22 Savage" was pasted over the original sticker of "22 LR Stinger". Against the declared "30 Mauser (7.62 x 25) S B", the sticker of "7.62 x 25 Tokarev" was found. Accordingly, the proceedings were initiated against them which resulted in absolute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in the above paragraph, they are not covered by licence produced by the appellant. Similarly, the 0.30 Mauser cartridge licence to be imported are not covered by the licence inasmuch as the same are found to be7.62 x 25 Tokarev cartridge. For better appreciation, I reproduce the description given by the appellant and the actual description found on the cartridge. S.No. B/E No. Dated Description of ammunition and quantity declared Actual description of ammunition and quantity on checking 1 370971, dt. 8-7-03 .22 Savage Rifle cartridge .22 LR Stingers 2 270995, dt. 8-7-03. .30 Mauser (7.62 MM) Pistol car- tridges S B Czech. 7.62 x 25 Tokarev (6.5 x 57) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 36 grains to around 30 grains. The result is 30% increase in muzzle velocity and 25% increase in muzzle energy as compared to the standard .22 long rifle hollow point high-velocity loading (enclosed technical literature Appendix A). (ii) The 7.62 x 25 Tokarev was the official Soviet pistol cartridge. The cartridge is very similar in dimension to the 7. 63 mm (.30") mauser cartridge and most brands of mauser ammunition can be fired in the Tokarev pistol as per technical literature (enclosed technical Appendix B)." Eextract of letter dt. 10-4-04 : "We had referred this case to Ministry of Home Affairs who in turn referred this case to Bureau of Police Research Development. A copy of this letter attac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein were importable. 6. Inasmuch as the clarifications issued by DGF are in favour of the appellant, the same are binding on the Customs authorities in terms of Para 2.3 of the Policy. The various decisions of judicial or quasi-judicial authorities are also to the same effect. Reference in this regard may be made to the Hon'ble Su preme Court's decision in case of Titan Medical Systems Pvt. Ltd. v. CC - 2003 (151) E.L.T. 254 (S.C.), Autolite (India) Ltd. v. UOI - 2003 (157) E.L.T. 13 (Bom), CC v. Jupiter Exports -2007 (213) E.L.T. 641 (Bom), and Tribunal's decision in case of CC v. Blue Chip Impex P. Ltd . - 2004 (167) E.L.T. 335 (Tri). As such, it has to be held that the cartridges imported by the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtridges. 8. As such, I do not find any justification for confiscation of said brand of cartridges. 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 0.30 Mauser make pistol. In other words, there is no dispute that .30 Mauser make pistol can chamber and fire the imported Tokarev cartridges. The only objection is that the Tokarev cartridges are powerful than Mauser cartridge. Hence, they are not one and the same. It is emphasized that the Assistant Com m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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