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Showing contexts for: HS classification in Anirudh Singh Katoch vs Union Of India (Uoi) And Ors. on 20 March, 2008Matching Fragments
9. The learned Counsel for the respondents, Mr. Suresh Kait, on the contrary, contended that the provisions of the Arms Act, 1959, the rules made there under, and the Baggage Rules, 1998 framed under Section 79 of the Customs Act, 1962 regulating the import of firearms were not exhaustive, but were supplemental to other applicable laws. He submitted that the import of firearms is governed by the Export and Import Policy (for short "Exim Policy") as laid down by the Director General of Foreign Trade (DGFT), Ministry of Commerce. Under Sections 3 and 5 of the Foreign Trade (Development of Regulation) Act, 1992, the Central Government can make provisions prohibiting, restricting or otherwise regulating the export and import of goods. In the exercise of the aforesaid powers vested in the Central Government, he contended, the import of firearms is prohibited under Rule 8 of the Baggage Rules, 1998 and the Exim Policy 1997-2002 laid down by the DGFT. "Firearms" fall under the restricted category of import policy as mentioned in the ITC(HS) classification and, as such, the import of firearms is not permitted, except against an import license issued by the DGFT to renowned Shooters/Rifle clubs for their own use and that too, on the recommendation of the Department of Youth Affairs and Sports, Government of India.
18. A look now at the relevant extract of the ITC (HS) classification of export and import items, as contained in Chapter 93 in the Exim Policy, which is extracted below:
EXIM Item Description Conditions relating Import under
Code Policy to the policy Public Notice
930320 00 Other sporting, hunting Restricted
or target-shooting
shotguns, including
combination
shotgun-rifles
19. The aforesaid extract of the Exim Policy clearly shows that the import of sporting, hunting or target-shooting shotguns, including combination shotgun- rifles is not permitted except against a license by renowned Shooters/Rifle Clubs for their own use and that too on the recommendation of the Government of India. Thus, it stands clearly established that the import of firearms, which is governed by the Exim Policy, is prohibited there under, except to the extent stated therein.
20. A conjoint reading of the Arms Act and the Rules framed there under, the Customs Act and the Baggage Rules framed there under and the Exim Policy accordingly leads to the following results. The Arms Act, though permits the appellant to hold three valid firearm licenses and to possess the said three firearms, is altogether silent about the import thereof as the import of firearms is governed by the Exim Policy. It is no doubt true that no person is entitled to bring into India or take out of India any arms unless he holds in this behalf a valid license issued in accordance with the provisions of the Arms Act and the Rules framed there under, but this is as far as it goes. A person is not entitled by virtue of the Arms Act or the Rules framed there under to bring into India such licensed firearms if any provision of law prohibits or restricts the bringing of arms into India. Likewise, as per Rule 8 of the Baggage Rules read with Appendix 'F' to the Rules and Annexure-1 thereto, it is laid down that firearms on transfer of a residence of a person to India cannot be allowed to be brought into India free of customs duty. It is nowhere laid down in the Baggage Rules that any firearm or firearms can form part of the baggage on payment of duty thereon. Thus, quite clearly, for provisions with regard to import and export, it is the import policy which has to be looked into. "Firearms" fall under the restricted category of import policy mentioned in ITC(HS) classification wherein the import of firearms is not permitted except: