2019 (9) TMI 127

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....T) Shri Kiran S. Javali, Advocate, for the Appellant. Shri Madhupsharan, Assistant Commissioner (AR), for the Respondent. ORDER The applicant/appellant has moved an application for provisional release of the confiscated goods. The appellant has further averred in the application that they had imported the goods viz. (i) 4 channel, 4 rotor, RC Helicopter (quadcopter) with camera, (ii) 4....

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....ing the reply from the applicant, the original authority vide Order-in-Original dated 25-4-2018 confiscate the imported goods under Section 111(d) of the Customs Act, 1962 and also imposed penalty of Rs. 3 lakhs under Section 112(a) of the Customs Act, 1962 by holding that the goods are prohibited for import for want of clearance from DGCA and the importer has not furnished the clearance certifica....

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....oods as Model Helicopter but in the present import, the Department has disturbed the classification of the said goods by bringing the goods under Chapter 88 which pertains to aircraft, spacecraft and parts thereof. He further submitted that in other ICDs, the same goods are being cleared without any restriction. He also submitted that recently, the DGCA has issued the guidelines vide letter dated ....

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....nder Chapter 95 and the Customs authorities have never raised the objection that the said goods are falling under the restricted category. We also note that applicant has placed on record his earlier Bill of Entry filed before the same Customs authorities which have been clearing the same goods without any objections. Further we note that even if for the sake of argument, the said goods fall under....