Judgment:
1. Being aggrieved by the absolute confiscation of the revolver and rifle imported by the appellant without the cover of I.T.C.licence/C.C.P., the appellant has filed the present appeal.
2. Put briefly, the essential facts of the case are that the appellant imported a revolver .32 bore and one rifle which were ordered to be absolutely confiscated by the Adjudicating Authority. Against this order the appellant preferred his appeal but without success.
3. On the date of hearing none appeared for the appellant. Instead the appellant vide his letter dated 29-4-1987 requested to decide the case on the basis of the judgment passed by my learned brother Shri K.P.Anand, Member (Technical) in the case of Shri P.C. Joshi v. Collector of Customs, New Delhi 4. I have gone through the case record and perused the judgment rendered in the case of Shri P.C. Jain v. Collector of Customs, surpa.
The facts of the case are akin to the instant case. In that case it was submitted that in a number of other cases the fire arms imported in this manner were allowed to be redeemed on payment of a Redemption Fine and there is a long standing practice in the Customs House of allowing release of such weapons on payment of Redemption Fine. My learned borhter Shri K,P, Anand, Member (T) after discussing the various decisions remanded the case in the following terms:- "10. In the light of the above discussions, it seems that this is a matter where orders passed are not in accordance with the practice followed by the Customs House in similar cases in the past. The order appealed against, therefore, is set aside and the matter remanded back to the Assistant Collector for de novo consideration and decision, which is consistent with statutory provisions as well as past practice of the Customs House in similar Cases." In the written request the appellant has also requested to decide the case accordingly. In reply, Shri T.H.K. Ghauri, learned SDR submitted that now the fire arms in question are totally banned by the Government and therefore the practice of releasing such weapons on payment of a Redemption Fine, if any, in the Customs House has to be discontinued.
5. I have considered the arguments so advanced. Following the decision rendered in the case of Shri P.C. Joshi v. Collector of Customs, New Delhi, supra I set aside the impugned order and remand the case to the Assistant Collector for de novo consideration and decision which is consistent with statutory provisions as well as past "practice of the Customs House in similar cases. However, the Assistant Collector will take into consideration the existing policy of the Government totally prohibiting the import of such weapons, if any, while deciding the question of past practice of the Customs House in the instant case.