SUSANTA KUMAR SAHA Vs. COLLECTOR OF CUSTOMS
LAWS(CE)-1991-4-8
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on April 25,1991

Susanta Kumar Saha Appellant
VERSUS
COLLECTOR OF CUSTOMS Respondents

JUDGEMENT

- (1.) THIS is an appeal filed by the appellant Shri Susanta Kumar Saha against the orders passed by the Collector of Customs (Appeals), Calcutta in Order No. Cal. Cus. -1115/88, dated 19 -7 -1988. In terms of that order, he confirmed the orders passed by the Assistant Collector of Customs, Postal Appraising Department, Calcutta, vide order No. S2(ITC) -525/86 PAD, dated 19 -12 -1986, confiscating the .32 Bore Revolver, Model No. HW 3.
(2.) THE facts of the case are that the appellant Susanta Kumar Saha received one .32 Bore Revolver, Model No. HW 3 from his relative in England, but before clearance of the same, the appellant could not produce the Customs Clearance Permit (CCP). The learned Assistant Collector issued a Show Cause Notice dated 18 -3 -1986 calling upon the appellant as to why action should not be initiated against the appellant and why the revolver in question should not be confiscated for unauthorised importation under Section 111(d) of the Customs Act, 1962. The appellant filed a reply dated 26 -4 -1986 stating that he held an arm licence issued by the Commissioner of Police, Calcutta and it was revalidated. The learned Assistant Collector held that the import of the revolver in question was not permissible without CCP. He also held that the said importation was prohibited under section 3(2) of the Import and Export (Control) Act, 1947 and Import Control Order No. 17/55, dated 7 -12 -1955, as amended, issued by the Ministry of Commerce and Industry. Accordingly, he confiscated the revolver. On an appeal against this order preferred by the appellant before the Collector of Customs (Appeals), learned Collector (Appeals) held that inspite of the time being allowed to the appellant, he could not furnish the CCP. He confirmed the decision of the Assistant Collector. It is against this order of the Collector (Appeals), the appellant has come up in appeal before the Tribunal.
(3.) WHEN the appeal was posted for hearing, Shri B. L. Saha, Authorised Representative, appeared for the appellant. Shri B. B. Sarkar, learned Departmental Representative appeared for the respondents. Shri Saha contended that CCP is generally issued prior to importation and since in the present case, the revolver had already been sent to the appellant by post, he could not obtain the CCP. He pleaded that this is a bona fide case of gift. He also contended that the redemption in terms of Section 125 of the Customs Act, 1962 with respect to the fire arms may be considered by the Tribunal. Alternatively, he pleaded for allowing the appellant to re -export the revolver. He stated that this prayer was also made before the Assistant Collector in the first instance.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.