Exemption notification 146/94-Cus doesn’t impose ‘Actual User’ condition: CESTAT Delhi

National Rifle Association of India Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that exemption notification 146/94-Cus doesn’t state ‘Actual User’ condition. Accordingly, confiscation of imported arms and ammunitions is liable to be set aside. Facts- The order dated 29.11.2013 passed by the Commissioner of Customs (Import & General) is assailed by the National Rifle Association of India in this appeal. In the impugned order, the Commissioner decided the proposals made in the show cause notice dated 28.9.2011 and denied the benefit of exemption Notification No. 146/94-...