Relief for NRAI: CESTAT finds No ‘Actual User’ Condition in Exemption Notification, Permits Sale of Imported Arms [Read Order]

CESTAT rules that the Exemption Notification does not impose an 'Actual User' condition, allowing NRAI to sell imported arms and quashing the Rs. 3.45 crore customs duty demand.
By Kavi Priya - On March 14, 2025 10:37 am - 2 mins read
CESTAT India - NRAI exemption - Arms import India - Taxscan

The  New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the Exemption Notification No. 146/94-Cus does not impose an ‘Actual User’ condition and allowed the National Rifle Association of India (NRAI) to sell imported arms and ammunition to affiliated State Rifle Associations and District Clubs. National Rifle Association of…

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