TMI Blog2018 (6) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... nowned Shooter” by the appellant subsequent to such import is apparent on record. But what I find in his order and from the appeal memo is that the Commissioner (Appeals) has followed the definition of “Arms” and had not gone into the item description contained in notification 52 (RE)/2007/2004-09 dated 21.11.2007, which was relied on by the appellant, during the appeal proceeding. It is worth mentioning here that a person would become renowned in the field of sports after successful/ repeated participation in that field and in order to participate in the sports like shooting, availability of air gun is a basic requirement and therefore notification dated 21.11.2007 clearly distinguishes a “shooter” from “renowned shooter” and import of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case is that the appellant had imported one Pardini Air Pistol K12 Cal. 177/4.5 through authorised courier M/s. DHL Express (India) Pvt. Ltd., Mumbai. Since it is a prohibited goods specified as Arms and imported without valid Arms licence the said pistol was held to be liable for confiscation and the first adjudicating authority after verifying a certificate of membership issued by Precise Shooting Club, a shooter s association located at Nashik, submitted by the appellant ordered for redemption of goods on payment of redemption fine of ₹ 25,000/- and penalty of ₹ 10,000/- in lieu of confiscation of the imported goods. The department of Revenue challenged the order before the appellate authority who passed the order as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent introduced to import Licence (1) in chapter 93 of ITC (HS) which was prevailing between the period 2005 and 09.02.2012, he gave his finding that free import of arms is permitted to renowned shooters only and rejected the claim of the importer for which, interference by this Tribunal is uncalled for. 5. Heard both sides at length and gone through the case records and rules available for import of arms and ammunition for specified sports persons/ sports bodies as well as meticulously scrutinised the order passed by the Commissioner (Appeals) mainly in para 5 and its subsequent paras. For better appreciation of the rules and the stand taken by the Commissioner (Appeals), para 5 of the order is reproduced as under:- 5. I find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereof) ammunition is permitted freely to the following sports persons/sports bodies: Renowned shooters (as defined in Import Licensing Note 3) on the recommendation of National Rifle Association of India (NRAI); National Rifle Association of India (NRAI) for its own use and for transfer to its State/district affiliates by due certification by Sports Authority of India; Sports Authority of India (SAI) or State Sport Authorities of concerned State by self certification and Services Sports Control Board (SSCB), Ministry of Defence. Respective recommending or certifying Bodies will maintain the required records. Renowned shooter means a persons who has participated in a National Shooting Championship in an Open Men s Event or Open Wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the distinction between the import of other arms like air pistol by shooters and permission to import Arms by renowned shooters. When the First Adjudicating authority as well as the appellate authority have accepted the certificate of importer regarding his membership/association with rifle club, instead of allowing free import of 0.177mm gun, the importer was directed and he paid redemption fine as well as penalty in lieu of confiscation, which order itself is irregular. Therefore, there is no point in confiscating the same again by rejecting the claim of the appellant on the ground that he is not a renowned shooter at the time of import. 8. Section 125(1) of the Customs Act, 1962 permits the officer adjudging any goods li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been excluded from the definition of Arms in 2012 notification. However, the contention of the appellant that import was made by the father of the minor son, but father is not being prosecuted for violation of customs regulation is not acceptable in view of the fact that the owner and user of such imported item is the son (minor then) and such import was made on behalf of the son by his father guardian for exclusive use by the son. 10. In view of the observation as made above, and in view of the fact that the redemption fine as well as penalty has already been realised by the respondent department upon exercise of power vested under Section 125 of Customs Act, 1962 on the adjudging authority, remanding back for fresh adjudication order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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