9911796707
TMI Blog2023 (6) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, seeking early hearing of appeal. On going through the averments made in the said application, we are of the view that the prayer made in support of out-of-turn hearing of appeal can be considered and accordingly, the said application is allowed. Since, the issue lies in a narrow compass, with the consent of both sides, the appeal is taken up for hearing and disposal today. 3. In this case, the appellant herein has imported goods, declaring the same as "Precision Agri Spray Equipment, Charger and Smart Battery". The classification of the said goods was claimed under Customs Tariff Item 8424 8200. However, on examination of the goods on the second check basis the Shed Officer found that the goods were misdeclared by the appellant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loped. There are certain activities to be carried out after importation, such as, hardware integration and software integration and only thereafter, it become capable of/ ready for testing and to fly qualifying for certification. In the condition in which it is under import NOW, the same is 'NOT READY TO FLY'. In its present state/condition, it is requiring further development and therefore, there is no role of DGCA and resultantly DGFT. After importation, there should be hardware and software integration and carrying out of tests as to its fitness to fly, and thereafter, the role of DGCA begins. The Appellant made available DGCA letter dated 23.10.2020 [Copy is produced herewith as Annexure 'L'] from their file reference: A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her by taking the assistance of technical expert or chartered engineer, can certify about a product and on the basis of such certification, the department will proceed against the importer for confirmation of duty demand or for confiscation of the goods. Since the issue requires a detailed examination by an expert or specialist in the concerned field, we are of the view that the appeal is required to be allowed by way of remand to the original authority for carrying out an effective and meaningful adjudication. 6. Therefore, while setting aside the impugned order, we allow the appeal by way of remand to the original authority for fresh fact finding on the issue involved in this appeal. For the said purpose, the original authority should re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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