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2019 (4) TMI 39

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..... clearance of (i) Remote control toy Quadcopter and (ii) Remote Control Toy Monster Truck and declared them as toys and classified them under CTH 95030090. The value of the imported goods was Rs. 2,77,761/- involving duty of Rs. 83,756/-. The said Bill of Entry was subjected to open examination on 16/11/2017. During the examination of imported goods, Remote Control Toy Monster Truck was allowed to be cleared and other item viz. Remote Control Quadcopter / Drone was subjected to further scrutiny. On verification of the product description, it is observed that the imported items are operated by a radio controlled remote control and are capable of flying at low altitude. The Director General of Civil Aviation, New Delhi (DGCA), being the compet .....

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..... ating the facts and the law. He further submitted that the items imported are Quadcopters and not drones; they are light weight flying objects having very limited flying capabilities and similar goods can be purchased across the counter as well as online portals like Amazon, Flipkart. He further submitted that drones and quadcopters are often used interchangeably and may appear to the layman as the same. But there is a clear distinction between a drone and quadcopter. Drone is a broad term used to describe any kind of UAV and as such, it can be used to describe both UAVs that are remotely controlled and those that are controlled by onboard computers. These types of aerial crafts can look either like a small airplane or like a helicopter. Th .....

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..... n Requirement(CAR), the UAV has been defined and categorized for the regulation of the same in the Indian Civil Airspace. Further they have categorized them under 5 categories. But as per CAR, Nano, Micro category of RPA/UAV have been exempted from obtaining Unmanned Aircraft Operator permit and Unique identification Number and can be operated without licence from DGFT. Learned counsel further submitted that after the guidelines by the DGCA permitting the import of Nano without any restriction and without permit / licence shows that he can now freely import the same. He also submitted that the appellant imported the impugned goods under the bona fide belief that there is no requirement to take the permission from DGCA or licence from DGFT. .....

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..... he restriction permission of the DGCA and licence from the DGFT was required whereas the appellant did not have the permission from the DGCA and also did not have any licence form DGFT for import of the impugned goods. Further I find that at the time of import, DGCA was in the process of finalizing the guidelines and the same was finalized on 27/08/2018 wherein the impugned goods are now can be imported without any permission from DGCA and without obtaining any licence from DGFT. But during the period of import, there was a restriction for import of drones. Further I find that since the appellant did not have the permission of DGCA and licence from DGFT, the original authority confiscated the goods and also imposed a fine of Rs. 17000/- for .....

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