2023 (6) TMI 253

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....cation, 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 ina....

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....oped. 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: AV....