2023 (7) TMI 69 - CESTAT KOLKATA

Classification of imported goods - Mosquito killer racket - prohibited goods as per DGFT Notification No.02/2015-20 dated 26.04.2021 or not - to be under CTH 85167920 (Electrical or electronics devices for repelling insects) or under CTH 85169000 (Parts)? - HELD THAT:- In the case cited by the appellant M/S. NAKSHATRA IMPEX, M/S. NAVYA ENTERPRISE AND M/S. BALAJI IMPEX VERSUS COMMISSIONER OF CUSTOMS (PORT) , KOLKATA [2023 (2) TMI 491 - CESTAT KOLKATA], it is recorded by this Tribunal that the goods were ordered for shipment on 09.04.2021 and the goods was shipped on 26.04.2021 and on the said date, the DGFT prohibited for import of the impugned goods. In that circumstances, this Tribunal held that as the goods were already shipped on 26.04.2021. Therefore, this Tribunal held that the restrict made by the DGFT Notification No.02/2015-20 dated 26.04.2021 was not applicable to the facts and circumstances in the said case.

In the case in hand, the import itself has taken place on 09.04.2022, which is much after DGFT Notification No.02/2015-20 dated 26.04.2021. Therefore, the reliance made by the appellant on the decision in the case of M/s Nakshatra Impex is not applicable in the facts and circumstances of this case.

There are no merit in the impugned appeal - appeal dismissed.