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2024 (2) TMI 447 - CESTAT MUMBAIPermission of re-export of the imported goods - personal penalty - import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones - restricted goods or not - requirement of import license from DGFT and NOC from DGCA - HELD THAT:- Reliance placed in the decision of this Tribunal in the matter of M/S. GLOBAL ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS (NS-V) [2019 (4) TMI 1050 - CESTAT MUMBAI] in which although the imported goods were termed as ‘prohibited goods‘ but despite that the same was permitted to be re-exported - Admittedly the imported goods involved herein is restricted. The prior clearance of import and also the license to import have not been taken from the authorities concern, which was incumbent upon the appellant to take beforehand i.e. before the import took place. Re-export of goods - HELD THAT:- Although there is some irregularity on the part of the appellant but looking at the facts of this case and background of the appellant herein who has imported the goods involved herein not for any commercial purpose but only for the purpose of static display in his clinic, the re-export of aforesaid good is permitted as held in M/S. GLOBAL ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS (NS-V) [2019 (4) TMI 1050 - CESTAT MUMBAI]. Personal penalty on the appellant u/s. 112 ibid - HELD THAT:- Any improper import of goods which has rendered such goods to confiscate, is sufficient to attract penalty u/s. 112 ibid. Considering the facts and circumstance of this case and the bonafide of the appellant the same is reduced to the amount already paid by him. The impugned order is modified - Appeal disposed off.
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