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2018 (4) TMI 1648

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..... e imported by the applicant as cargo and the above referred Bill of Entry was filed under Section 46 of the Customs Act, 1962 for clearance of the same. Thus, the goods were not imported as baggage. Whereas, as per first proviso to Section 129A read with Section 129DD of Customs Act, 1962, a revision application can be filed before the Government against the order-in-appeal if it relates to the is .....

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..... e Bill of Entry No. 8071705, dated 22-1-2015, imported live cartridges and ammunition of different specifications (hereinafter referred to as goods) falling under CTH 9306 21 00 which are restricted goods as per Foreign Trade Policy and hence required a specific import license issued from DGFT. As the applicant failed to produce the original license before the proper officer of Customs, these good .....

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..... tated in the Revision Application. He further requested for giving a time of 3 weeks for providing additional submissions along with case laws supporting their case. However, no additional submission has been made by the applicant in this case even after the lapse of three weeks. 4. The Government has examined the matter and it is observed at the outset that it is not in dispute that the ammuni .....

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