Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (4) TMI 39

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he 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. 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 ₹ 17000/- for contravention under Section 112(a) of the Customs Act, 1962. Permission to re-export of goods - Held that:- Since the goods have been confiscated being restricted during the time of import but the same is allowed to import after the guidelines of DGCA without any licence. In view of this, confiscated goods is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... able of flying at low altitude. The Director General of Civil Aviation, New Delhi (DGCA), being the competent authority, has issued a Public Notice from File No.05-13/2014-AED dt. 07/10/2014 on use of unmanned Aerial Vehicle (UAV) / unmanned aircraft systems (UAS) for civil use (both commercial and recreational) and has stated that they are in the process of formulating regulations for certification and operation for use of UAS in the Indian Civil Airspace and till the regulations are issued, no non-government agency, organization, or an individual will launch an UAS in India Civil Air space for any purpose whatsoever. Further, the Directorate General of Foreign Trade (DGFT) has issued a Notification No.16/2015-20 dt. 27/07/2016 to introduc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lled by onboard computers. These types of aerial crafts can look either like a small airplane or like a helicopter. They are engine controlled and they can fly for long period of time. He further submitted that the Department has described them as drones. He further submitted that the goods imported by the appellant weigh less than 250 grams and hence fall in the category of Nano in respect of which no Unmanned Aircraft Operator Permit as per Para 7 of the DGCA Guidelines is required. He fairly conceded that the DGCA being the competent authority has issued a Public Notice dt. 07/10/2014 on use of UAV /UAS for civil ( both commercial / recreational) and has stated that they were in the process of formulating regulations for certification an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods under the bona fide belief that there is no requirement to take the permission from DGCA or licence from DGFT. He also submitted that the original authority has wrongly confiscated the goods and imposed fine of ₹ 17,000/- without any justification and reasons. 5. On the other hand, the learned AR defended the impugned order and submitted that the Commissioner(Appeals) has given detailed reason for confiscation of the goods. He further submitted that the Commissioner(Appeals) has relied upon the decision of the High Court of Kerala in the case of Jagdev Damodaram Vs. Deputy Commissioner of Customs, Cochin [2017(352) ELT 5 (Ker.)] wherein it has been held that drones are restricted and permission / licence by DGCA / DGFT is re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mission of DGCA and licence from DGFT, the original authority confiscated the goods and also imposed a fine of ₹ 17000/- for contravention under Section 112(a) of the Customs Act, 1962. Further I find that learned counsel during the course of argument has prayed that the appellant may be permitted to reexport the goods. Since the goods have been confiscated being restricted during the time of import but the same is allowed to import after the guidelines of DGCA without any licence. In view of this, I am of the view that let the confiscated goods be allowed to be exported by the appellant and I order accordingly. Further as far as imposition of penalty of ₹ 17000/- for contravention under Section 1129a) of the Customs Act, 1962 i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates