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2019 (9) TMI 127 - AT - CustomsProvisional release of the confiscated goods - Model Helicopter - restricted goods or not - case of appellant is that the applicant has been importing the very same items through the very same port year after year and there has not been any restriction - change of classification by Revenue. HELD THAT:- The applicant has been importing the same item for the last couple of years from the same port and has been classifying the same under Chapter 95 and the Customs authorities have never raised the objection that the said goods are falling under the restricted category - also the applicant has placed on record his earlier Bill of Entry filed before the same Customs authorities which have been clearing the same goods without any objections. In the present case, the impugned goods also fall under the category of Nano and therefore as per the latest instructions issued by the DGCA, no clearance from DGCA and licence from DGFT is required. The order of confiscation is not sustainable in law - the application of the applicant for provisional release of the impugned goods on payment of appropriate Customs duty is allowed - the applicant is directed to furnish a bond of ₹ 20 lakhs to the Customs authorities - Customs authorities are directed to release the impugned goods, thereafter. Appeal allowed in part.
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