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2020 (3) TMI 651

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..... terms of Section 79 of Customs Act, 1962 read with para 2.26 of Foreign Trade Policy (FTP), 2015-20 which defines the bona fide baggage which can be brought by a passenger without any authorisation by the concerned authorities. The Government holds that the benefit of free allowance of ₹ 50,000/- under the Baggage Rules has been wrongly extended by the adjudicating authority to the appli .....

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..... al Airport, Bhubaneswar, has been allowed. 2. The brief facts of the instant case are that the applicant arrived from Singapore at the Bhubaneswar International Airport and reported at Red Channel and declared two pieces of Drones along with accessories. It was found by the customs staff that the applicant did not have any mandatory permission from DGCA and import licence from DGFT for the dron .....

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..... protect the revenue. 3. A personal hearing was granted in this case on 16-8-2019 and 28-8-2019. But no one appeared for the applicant as well as respondent on the said dates. Instead, a letter dated 19-8-2019 was received on 23-8-2019 from Sh. O.M. Rohira, Advocate of the applicant that they do not desire any personal hearing and the matter may be decided on merits. However no one attended the .....

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..... the applicant do not constitute a part of bona fide baggage in terms of Section 79 of Customs Act, 1962 read with para 2.26 of Foreign Trade Policy (FTP), 2015-20 which defines the bona fide baggage which can be brought by a passenger without any authorisation by the concerned authorities. 6. As per Para 2.26 of Foreign Trade Policy, 2015-20 : Bona fide household goods and personal effects .....

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..... f free allowance of ₹ 50,000/- under the Baggage Rules has been wrongly extended by the adjudicating authority to the applicant since drones and their accessories cannot be cleared as baggage . 7. In terms of the above discussion, the revision application filed by the applicant is rejected and the order of the Commissioner (Appeals) is upheld. The department is directed to recover the di .....

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