2020 (3) TMI 651

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....the Sh. Amit D. Senani, Thane, Maharashtra (hereinafter referred to as the applicant) against the Commissioner (Appeals)'s Order No. 49/CUS/CCP-GST/2018, dated 30-8-2018 whereby an appeal filed by the department against the order of the Assistant Commissioner of Customs, Biju Patnaik International Airport, Bhubaneswar, has been allowed. 2. The brief facts of the instant case are that the app....

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....he department appealed against this order-in-original to the Commissioner (Appeals) who vide the impugned order dated 30-8-2018, allowed the department's appeal and ordered that the benefit of free allowance was wrongly given to the applicant. He directed the department to issue necessary orders to protect the revenue. 3. A personal hearing was granted in this case on 16-8-2019 and 28-8-2019....

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....2/- imposed on him has been duly paid by him along with duty on the accessories and the Order-in-Original did not require any interference. 5. The Government has examined the matter. It is found that the Commissioner (Appeals) has rightly observed that the drones and their accessories imported by the applicant do not constitute a part of bona fide baggage in terms of Section 79 of Customs Ac....

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....; used personal effects and travel souvenirs; and (b)   articles other than those in Annexure-I, up to the value of fifty thousand rupees if these are carried on the person or in the accompanied baggage of the passenger". In the light of the above provisions of law, the Government holds that the benefit of free allowance of Rs. 50,000/- under the Baggage Rules has been wrong....