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2021 (4) TMI 215 - AT - CustomsRelease of seized goods - Drones - clearance of the goods was denied based upon DGFT Notification No.30/2015-2020 dated 8.11.1990 and WPC licence for the drones - Commissioner (Appeals) ordered for release of goods under bond directing to produce the necessary licence and permission from the appropriate authorities within a period of six months from the date of release of the goods. - HELD THAT:- It is noted that the goods were specifically imported for meeting the requirements during the pandemic. Drones were intended to be used for monitoring the public as to whether there is violation of the restrictions for travel and gathering of people. It is also seen from the documents that drones were intended for supply only for the police department and only for the purpose of use during the pandemic. The department has issued an end-user certificate dt. 22.05.2020 in which it is stated that such drones are intended to monitor the COVID-19 situation in Chennai city. Needless to say that from 22.03.2020 onwards the country was in lock down for a period upto May 2020. When the goods are imported / intended for use by the government for the public purpose and especially when there is worldwide pandemic of COVID-19, the departmental authorities ought to have viewed the same in the right perspective. So also, no purpose would serve by release of the goods after prolonged delay. In fact, the Commissioner (Appeals) has taken a correct view after applying his mind so as to release the goods for immediate use so that the pandemic can be contained and lives of many can be saved - It requires application of mind taking into consideration the facts and circumstances of each case. Commissioner (Appeals) has rightly ordered for release of the goods - appeal dismissed.
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