No Prohibition or Restriction either under Customs Act or under FTP to import “Replica Fire Arms”: CESTAT [Read Order]

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no prohibition or restriction either under the Customs Act,1962 or under the Foreign Trade Policy to import replica firearms. 

Windlass Online Stores Pvt. Ltd, the appellant assessee filed a Bill of Entry for clearance of goods imported from an Overseas supplier – Denix S.A. C/Dels Bijuteers, Spain. The description, quantity, and value of the goods declared by the importer in the said Bill of Entry as per invoice. 

The assessee appealed against the order passed by the adjudicating authority for confirming the customs duty demand and for the confiscation of goods under section 112(a) of the Customs Act,1962. 

Anshuman Sahni, the counsel for the assessee contended that the impugned order lacks application of mind and has been passed in violation of principles of natural justice. 

Also submitted that the goods in question do not fall within the definition of “ firearms” under Section 2(1) (e) of the Arms Act, 1959, according to which firearm means “arms of any description designed or adapted to discharge a projectile or projectiles of any kind by the action of any explosive or other forms of energy”. 

M. Shukla, the counsel for the department relied on the decisions made by the lower authorities and contended that the assessee was liable to pay the Customs duty demand. 

The Bench observed that the Certificate/declaration issued by the supplier/manufacturer of the imported goods stating that the goods imported are classifiable under CTH 83062900 and, therefore, there was no prohibition or restriction either under the Customs Act or under the Foreign Trade Policy to import the “Replica Fire Arms”. 

The two-member bench comprising Binu Tamta (Judicial) and Subba Rao (Technical) held that the assessee was not liable to pay the customs duty demand imposed against the assessee. 

To Read the full text of the Order CLICK HERE

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