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TMI Blog2017 (4) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-119/2002 dated 31.05.2012 passed by the Commissioner (Appeals), New Delhi, in which the ld. Commissioner (Appeals) allowed the appeals filed by many persons. The dispute is with reference to certain gun cartridges imported by M/s Nanda Arms Corporation, Lucknow and M/s Nanda Shastralaya, Lucknow. The case which was investigated by DRI, is that the cartridges imported by the above two and cleared on the basis of the licence available with them were of a type not covered by the import licence. These cartridges were subsequently sold by the importers to various persons, a part of which was covered and seized from them. In the order passed by the original adjudicating authority, it was held that the goods imported by the above two persons wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stol cartridges", imported vide Bill of Entry No. 940600, he held that 7.65 is the bore measured in metric system. When converted into inches, this transforms into .25 which is permitted for import as per para 2.34 of the Handbook of Procedures. (v) He also placed reliance on the following case laws: (i) M/s Capital Gun House vs. CC (Imports) Mumbai 2008 (223) ELT 492 (Tri. Mumbai) (ii) CC (I&G) New Delhi vs. Nanda Gun House 2016 (344) ELT 283 (Tri. Del.) 3. Revenue has challenged the impugned order mainly on the following grounds: (i) The importer has declared the imported goods as "S&B .32 Win Rifle cartridges". But the same, on examination, were found to be .32 Revolver cartridges. As can be seen from the record, the dimensions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Advocate appearing on behalf of seven persons filed written submission in support of his contention. Shri Ajay Paliwal, Supdt. of Customs appeared in person and filed written submissions. 5. The dispute pertains to the gun cartridges imported by M/s Nanda Armed Corporation as well as M/s Nanda Shastralaya, Lucknow. Both the importers were licenced armed dealers and were in possession of import licences. However, the case of the Revenue is that the import license produced by the importers did not cover the imported goods. 6. One of the items imported was described in the import documents as "S&B .25 Rifle Cartridges" On examination of the goods, the Customs authorities found that the imported goods were "S&B .32 revolver cartridges". T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry are the same as S&B 7.65 pistol cartridges, as found on physical examination of the imported goods. Commissioner (Appeals) has taken the view that 7.65 is the bore measured in metric system and when the same is converted into inches, it transforms into 25 which is permitted for import. Ld. Commissioner (Appeals) has also relied upon the Tribunal's decision in the case of Nanda Gun House (supra). It has been claimed that 7.65 in metric system is nothing but .25 in British system. When we go through the Tribunal's decision in the case of Nanda Gun House case we note that the dispute in that case was pertaining to .30 cartridges whether they are the same as 7.65 pistol cartridges. We are of the view that in this case also the controvers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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