TMI Blog2018 (3) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and for six days, the consignment was withheld under one pretext or the other. Held that: - The purpose of adding the proviso to the condition b in column 3, SL.No.2 of the general exemption notification is clear. The purport and import of such inclusion by adding a provisio is to facilitate the process of acquiring the imported goods duty free. If the interpretation given by the 4th respondent has to be accepted, no emminent sportsman in this particular field would ever be able to import any of the ammunition of arms for the training purpose and he will be languishing in the corridors of Department of Youth affairs for years together for obtaining appropriate certification. This is precisely the reason for introducing the explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2. 2016 42nd State Shooting Championship Skeet Men (T) Gold 3. 2016 8th South Zone Shot Gun Shooting Championship Double Trap Men (ISSF) Gold 4. 2015 41st State Shooting Championship Trap Men (T) Silver 5. 2015 7th South Zone Shot Gun Shooting Championship - Double Trap Men (ISSF) Gold 6. 2015 7th South Zone Shot Gun Shooting Championship - Double Trap Men (ISSF) Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dance with the rules of the International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association. 3. In terms of the above proviso, the importer, at the time of import, should produce before the 3rd or 4th respondent, as the case may be, a certificate issued by the National Rifle Association that the importer is a Renowned Shooter . As per the explanation for the purpose of this notification, renowned shooter means a person who has participated in a National Shooting Championship in an Open Men's Event or Open Women's Event or Open Civilian's Event, whether through Qualifying Tournament or Wild Card Entry conducted in accordance with the rules of the International Shooting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy, he had to pay the duty for the clearance of the goods. 5. The petitioner in W.P.No.32754 of 2017 is Mr.R.Rajagopal Tondaiman, Son of His Highness Rajah Rajagopala Tondaiman, who has been participating in shooting competition from his very young age and won many competitions in the State of Tamil Nadu. He is Vice President of the Tamil Nadu Shooting Association and the President of Royal Pudukottai Sports Club and Renowned Shooter in Skeet(Flying Targets) shooting for the past 20 years. The petitioner had placed orders with Procopis G.Gavrielides, Cyprus, for import of 15000 Cartridges of 12 Bore Shotgun under invoice dated 14.10.2017 and the goods landed in the Chennai Airport on 16.10.2017. 6. The Bill of Entry filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h inclusion by adding a provisio is to facilitate the process of acquiring the imported goods duty free. If the interpretation given by the 4th respondent has to be accepted, no emminent sportsman in this particular field would ever be able to import any of the ammunition of arms for the training purpose and he will be languishing in the corridors of Department of Youth affairs for years together for obtaining appropriate certification. This is precisely the reason for introducing the explanation to the said provision. The respondent cannot deny the fact that both the petitioners are Renowned Shooters and National Rifle Association certified so and considering the fact that one of them has done prior imports through the Bangalore Airport, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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