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2020 (3) TMI 651 - CGOVT - CustomsBonafide baggage or not - Import of Drones - Section 79 of the Customs Act, 1962 - HELD THAT:- It is found that the Commissioner (Appeals) has rightly observed that the drones and their accessories imported by the applicant do not constitute a part of bona fide baggage in terms of Section 79 of Customs Act, 1962 read with para 2.26 of Foreign Trade Policy (FTP), 2015-20 which defines the bona fide baggage which can be brought by a passenger without any authorisation by the concerned authorities. The Government holds that the benefit of free allowance of ₹ 50,000/- under the Baggage Rules has been wrongly extended by the adjudicating authority to the applicant since drones and their accessories cannot be cleared as “baggage”. The revision application filed by the applicant is rejected and the order of the Commissioner (Appeals) is upheld - The Department is directed to recover the differential duty from the applicant on the said accessories.
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