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2019 (4) TMI 39 - AT - CustomsImport of restricted item or not - Remote control toy Quadcopter - Remote Control Toy Monster Truck - Whether the impugned goods come within the scope of Drones or not - Confiscation - Held that:- At the time of import of drones in the year 2017 by the appellant, there was restriction by DGCA and DGFT and as per the restriction permission of the DGCA and licence from the DGFT was required whereas the appellant did not have the permission from the DGCA and also did not have any licence form DGFT for import of the impugned goods - Further, at the time of import, DGCA was in the process of finalizing the guidelines and the same was finalized on 27/08/2018 wherein the impugned goods are now can be imported without any permission from DGCA and without obtaining any licence from DGFT. But during the period of import, there was a restriction for import of drones. Since the appellant did not have the permission of DGCA and licence from DGFT, the original authority confiscated the goods and also imposed a fine of ₹ 17000/- for contravention under Section 112(a) of the Customs Act, 1962. Permission to re-export of goods - Held that:- Since the goods have been confiscated being restricted during the time of import but the same is allowed to import after the guidelines of DGCA without any licence. In view of this, confiscated goods is allowed to be exported by the appellant. Penalty u/s 112(a) of the Customs Act, 1962 - Held that:- There is absolutely no justification and reasons given in the Order-in- Original for imposition of the said penalt - Penalty set aside. Appeal disposed off.
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