TMI Blog2017 (6) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... manded with similar directions to the original adjudicating authority to get the samples of the imported cartridges tested and get the expert opinion regarding the impugned goods - appeal allowed by way of remand. - Customs Appeal No.58076 -58078/2013 - C/A/53376-53378/2017-CU[DB] - Dated:- 11-5-2017 - Mr. S K Mohanty, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri Yogesh Aggarwal, Advocate for the Appellants Shri Piyush Kumar, DR for the Respondent ORDER Per: V Padmanabhan The appeals are filed by the Revenue against the order in appeal No.17-19/2013 dated 23.1.2013. Vide the impugned order, the learned Commissioner (Appeals) allowed the appeals filed by these persons. The dispute is wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature in the form of the book titled Cartridges of the World by Mr. Frank C. Branes. (v) He also placed reliance on the following case laws: (i) M/s Capital Gun House Bs. CC (Imports) Mumbai 2008 (223) ELT 492 (Tri. Mumbai) (ii) CC (I G) New Delhi Bs. 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 of the cartridges imported were different from that of rifle cartridges. The Handbook of Procedures allows import of only .32 rifle car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stralaya, 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 . The physical characteristics of both rifle as well as revolver cartridges, even though of the same .32 bore, were different. In the impugned order, a view has been taken by the Commissioner (Appeals) that the licence available with the importers for .32 rifle cartridges can be allowed to be utilised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing to all the parties. Additional evidence, if any, may be admitted as per law. 10. All the appeals are allowed by way of remand in the above terms. 6. Since the present appeal is on identical facts, we consider it proper to follow the decision of the Tribunal in the case of M/s. Nanda Shastralaya and remand the matter in the present case also with similar directions to the original adjudicating authority to get the samples of the imported cartridges tested and get the expert opinion regarding the impugned goods. The original adjudicating authority will pass denovo order on the subject after extending an effective opportunity to all the parties. 7. The appeals are disposed of by way of remand. (pronounced in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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