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2016 (11) TMI 89 - CESTAT HYDERABAD

2016 (11) TMI 89 - CESTAT HYDERABAD - TMI - Import of restricted goods along with baggage - Air Gun Diana Model No. 350 Magnum of 4.5mm/0.177 Caliber and 2 boxes of pellets - Held that: - It is not disputed that the items in question were in restricted category of Import Policy at the time of their import. It is also evident that the appellant himself had made a request to the lower appellate authority to permit the export of the items, on which basis only lower appellate authority allowed re-ex .....

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rought along in his baggage, Air Gun Diana Model No. 350 Magnum of 4.5mm/0.177 Caliber and 2 boxes of pellets, which were under restricted category as per ITC (HS) Schedule I of Import Policy being non-bonafide package. On adjudication, original authority absolutely confiscated the air gun and two pellets boxes under Sections 111(d), 111(l) and 111(o), of Customs Act, 1962 and imposed penalty of ₹ 5000/- under Section 112(a)(i) of Customs Act, 1962. On appeal Commissioner (Appeals) vide im .....

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