TaxTMI 
TaxTMI 
2025 (7) TMI 356
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....d Aerial Vehicle (UAV) /Unmanned Aircraft System (UAS)/ Drones during the relevant period. The department based on examination report observed that the products classifiable under Chapter Heading 88 of the Customs Tariff as per the Public Notice dated 07.10.2014 and these are to be treated as prohibited items in the absence of clearance from Directorate General of Civil Aviation. Accordingly, the goods were confiscated under section 111(d) of the Customs Act, 1962 and penalty of Rs.3,00,000/- was imposed under Section 112(a) for contravention of the said provisions. 2.1 The learned counsel submitted that appellant had imported 4 Channel, 4-rotor RC helicopter with camera of different models vide Bill of Entry No.3713281 dated 23.10.2017.....
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.... (Appeals) relying on the public notice dated 07.10.2014 issued by DGCA holds that the goods are restricted and also based on the Notification 16/2015-20 dated 27.7.2016 observed that prior clearance is required from the DGCA and also relies on the decision of Hon'ble High Court of Kerala in the case of Jagdev Damodaram vs. Deputy Commissioner of Customs, Cochin: 2017 (352) ELT 5 (Ker.), wherein it was held that the Drones are restricted/prohibited and accordingly, upheld the decision of the original authority by confirming confiscation goods and imposition of the penalty. The appellant had placed on record similar products being imported from Mumbai during January 2018 to May 2018 without any restriction and also placed on record Bills of ....
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.... Wadhwan) Director General of Foreign Trade [Issued from F.N0.01/93/180/95/AM-10/PC-2 (B)/Vol.lV] 4.2 The Public Notice dated 7th October 2014 is reproduced below: GOVERNMENT OF INDIA OFFICE OF THE DIRECTOR GENERAL OF CIVIL AVIATION OPPOSITE SAFDARJUNG AIRPORT, NEW DELHI - 110 003 PUBLIC NOTICE File No. 05-13/2014-AED Dated: 7th October, 2014 Subject: Use of Unmanned Aerial Vehicle (UAV)/ Unmanned Aircraft Systems (UAS) for Civil Applications Of late, lots of interests are being shown for civil use (both commercial and recreational) of UAS in the country. International Civil Aviation Organization (ICAO) is yet to publish Standards And Recommended Practices (SAR....
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....ore than 250 g but not more than 7 kg 8806 23 00 With maximum take-off weight more than 7 kg but not more than 25 kg 8806 24 00 With maximum take-off weight more than 25 kg but not more than 150 kg 8806 29 00 Other 9503 00 - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds: 9503 00 10 --- Of wood 9503 00 20 --- Of metal 9503 00 30 --- Of plastics 9503 00 90 --- Other 5. From the Bill of Entry placed on record on which differential duty of Rs.8,91,535....
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....ARS modelart MRP Rs 4495/- 6 Pcs/Ctn HowDy SERIES 4-CHANNEL 4-ROTOR R/C HELICOPTER WITH CAMERA Z4 360 SANTATICA Colour Vanant CONTRO NEW! Intelligent Orientation Control Flight Mode (HEADLESS MODE) Camera (Attached) On activation, the helicopter will automatically orient iselt in respect to the remote. This helps when the helicopter is too far to recognise the head ifronti from the tail iback! Headiess Mode makes the helcopter move towards or andy from the remote mepective of ti can orientation New Generation 4-Rotor Concept 4-Channel . 6-Axis Gyro Aerobates & Flip-Stunt Capability 300 3D Fight Full Function V911 R/C Powerful Rechargeable Battery Pack with Electric Charger Intergrated LEDs Dur....