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

No prohibition under the Customs Act or foreign trade policy to import replica forearms
Prohibition - Restriction - FTP - import - Replica Fire Arms - CESTAT - taxscan

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…

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