SRIKANTH PUSKAR Vs. DEPUTY COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This writ petition is filed seeking to quash the Order-in-Appeal No. 46 of 2010 (H-II) Cus, dated 21.07.2010 passed by the Commissioner of Customs, Central Excise and Service Tax, (Appeals-II), Hyderabad whereby the Order dated 23.03.2010 passed by the respondent-Deputy Commissioner of Customs confiscating the firearms of the petitioner, was confirmed.

(2.) The brief set of events, which led to the present proceedings are that the petitioner, during his stay in U.S.A. with his wife from 1997 to 2009, purchased rifle and pistol in the years 2003 and 2004 respectively for their safety under valid licence and Transfer of Residence Scheme and also took membership with Rifle Association of A.P. While so, the petitioner asserts that with an intention to leave for India permanently, they shipped the firearms along with required ammunition and personal goods, and submitted a letter dated 25.01.2010 to the Assistant Commissioner of Customs, Hyderabad with supporting documents requesting him to release the weapons along with the ammunition under Transfer of Residence facility, but the respondent-Deputy Commissioner of Customs, by his order dated 23.03.2010, confiscated the goods viz. pistol, pistol empty magazines (3 Nos. ) and ammunition of rifle in excess of a quantity of 50 Nos. and released the other goods. Aggrieved by the order of the respondent, the petitioner preferred an appeal before the Commissioner of Customs, who dismissed the appeal. Now, the petitioner's grievance is that the Commissioner of Customs, without appreciating the provisions of Section 125 of Customs Act, 1962 (for brevity "the Act"), confirmed the order of the respondent, as such, he has filed the present writ petition seeking to quash the order dated 21.07.2010 and to give appropriate directions to the respondent to release Pistol CZ 83.32 along with empty pistol magazines.

(3.) The Learned Counsel for the petitioner, while strenuously advancing manifold arguments, mainly contended that the petitioner is entitled to the release of Pistol CZ 83.32 along with empty pistol magazines on payment of fine and penalty as per the provisions contemplated under Section 125 of the Act, and also referred to a judgment delivered by a Division Bench of this Court reported in Dr. Diwakar R. Kattar v. Dy. Commissioner of Customs, ICD, Hyderabad, 2002 143 ELT 282 (W.P. No. 26829 of 2001, dated 07.02.2002) and submitted that the present writ petition is squarely covered by the judgment of the Division Bench, and the same may be disposed of in terms thereof.