No customs duty demand on import of Antique Finished Rifles without verifying FSL Report

Windlass Online Stores Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Neither the applicability of the legal provisions particularly with reference to the Arms Act and the Rules and various notifications had been considered nor any reasoning had been given with reference thereto, therefore, CESTAT quashed the Customs duty demand on the import of antique finished rifles with a direction to the appellate authority to consider the appeal and decide the same giving proper and substantive reasoning in support thereof. Held: Assessee-company filed Bill of Entry No.7205764 for cleara...