Mosquito bat imports in CKD condition were held subject to the notification, with prior precedent found inapplicable.

Import of mosquito bat goods was treated as covered by DGFT Notification No. 02/2015-20 because the consignment, examined as main components capable of assembly into a functional mosquito bat in CKD condition, was imported after the notification date. The Tribunal distinguished the cited precedent on the basis that the goods in that case had been ordered and shipped before the notification came into force, making it inapplicable on the present facts. The notification therefore applied to the import, and the challenge to confiscation and penalty failed.

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Issues: Whether the import of mosquito bat goods was hit by DGFT Notification No. 02/2015-20 dated 26.04.2021 and whether the earlier decision permitting import of similar goods applied to the present facts.

Analysis: The imported consignment was examined and found to consist of main components which could be assembled into a functional mosquito bat in CKD condition. The Tribunal noted that in the relied-upon precedent the goods had been ordered and shipped before the notification took effect, whereas in the present matter the import had taken place after the notification date. On that basis, the earlier decision was held to be inapplicable to the present facts.

Conclusion: The notification applied to the present import and the challenge to confiscation and penalty failed.

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