TMI Blog2017 (4) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Department or any other technical expert who is authorised to examine such goods and give opinion. Whether the goods described as S&B .25 Auto Pistol cartridges, in the Bill of Entry are the same as S&B 7.65 pistol cartridges, as found on physical examination of the imported goods? - Held that: - the controversy can be decided by getting a sample of the imported cartridges with 7.65 bore goods examined and certified by a competent authority such as the Armourer of the Police Department. Appeal allowed by way of remand. - Customs Appeal Nos. 3513 to 3521 of 2012, Customs Appeal Nos. 56376 to 56403 of 2013 - F. O. Nos. 52798 - 52834/ 2017 - Dated:- 10-4-2017 - Hon ble Mr. Justice ( Dr. ) Satish Chandra, President And Hon ble Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o importers above under Section 112 and 114AA of the Customs Act, 1962. 2. The original-in-original was challenged before the Commissioner (Appeals) by nine persons (out of the 27 who were penalised by the original authority). While allowing the appeals filed before him, the Commissioner (Appeals) held as follows: (i) The imported .32 cartridges and declared as S B .32 Win cartridges in the Bill of Entry, are usable both in rifles as well as in revolvers. (ii) Para 2.4 of the Handbook of Procedures allows, with import licence, the import of .32 rifle cartridges. Since the imported .32 cartridges are usable both in rifles as well as revolvers the imported cartridges cannot be considered as prohibited goods. (iii) For this purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtridges by relying upon the certificate of the Authorised Armourer of the Police Department. However, since the subject goods seized by the DRI are within the custody of the Customs Department and no sample has been drawn from the said consignment, the cartridges tested by the armourer of the Police Department are not from the lot of imported goods and hence such report cannot be relied upon to arrive at the findings. (iii) In respect of imported Auto Pistol cartridges, the import documents have declared the same as S B .25 of Pistol Cartridge . However, all the cartridges have been sold as S B .25 Auto Pistol cartridges only. But the imported goods, on examination were found to be S B 7.65 cartridges which cannot be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a conclusion, ld. Commissioner (Appeals) has relied upon the certificate issued by the Authorised Armourer of the Police Department. After verifying the sample of the cartridges submitted by the importer and conducting experiments thereon, the Armourer certified that .32 revolver cartridges were successfully chambered and fired from .32 rifle. The Revenue has contended that the reliance placed on such a certificate is mis-placed since no sample from the imported consignment has been examined by the Police Armourers before giving such a certificate. 7. The crucial issue on which the case can be decided is whether .32 rifle cartridges, which are permitted for import with import licence, will cover the .32 revolver cartridges imported in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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