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2021 (4) TMI 215 - AT - CustomsRelease of seized goods - Drones - clearance of the goods was denied based upon DGFT Notification No.30/2015-2020 dated 8.11.1990 and WPC licence for the drones - Commissioner (Appeals) ordered for release of goods under bond directing to produce the necessary licence and permission from the appropriate authorities within a period of six months from the date of release of the goods. - HELD THAT - It is noted that the goods were specifically imported for meeting the requirements during the pandemic. Drones were intended to be used for monitoring the public as to whether there is violation of the restrictions for travel and gathering of people. It is also seen from the documents that drones were intended for supply only for the police department and only for the purpose of use during the pandemic. The department has issued an end-user certificate dt. 22.05.2020 in which it is stated that such drones are intended to monitor the COVID-19 situation in Chennai city. Needless to say that from 22.03.2020 onwards the country was in lock down for a period upto May 2020. When the goods are imported / intended for use by the government for the public purpose and especially when there is worldwide pandemic of COVID-19, the departmental authorities ought to have viewed the same in the right perspective. So also, no purpose would serve by release of the goods after prolonged delay. In fact, the Commissioner (Appeals) has taken a correct view after applying his mind so as to release the goods for immediate use so that the pandemic can be contained and lives of many can be saved - It requires application of mind taking into consideration the facts and circumstances of each case. Commissioner (Appeals) has rightly ordered for release of the goods - appeal dismissed.
Issues:
1. Denial of clearance for imported goods due to lack of required licenses. 2. Imposition of personal penalty under Section 112(a) of Customs Act, 1962. 3. Appeal against the Commissioner (Appeals) order for release of goods under bond. 4. Consideration of goods imported for public health purposes during the COVID-19 pandemic. 5. Evaluation of the decision to release goods for immediate use without prolonged delay. Analysis: 1. The case involved the denial of clearance for imported Thermo Drones and Thermal batteries by M/s.Kamdar Global Solutions Pvt.Ltd. based on the requirement of licenses as per DGFT Notification No.30/2015-2020 and WPC license for the drones. The original authority imposed a personal penalty under Section 112(a) of Customs Act, 1962. The Commissioner (Appeals) later ordered for the release of goods under bond, subject to producing necessary licenses within six months. The Revenue appealed against this order to the Tribunal. 2. The department argued that the goods should not have been released without the required licenses as per the notification. However, the Tribunal noted that the imported goods were specifically intended for use during the COVID-19 pandemic for monitoring public activities. The drones were meant for the police department to enforce lockdown restrictions. The department had issued an end-user certificate confirming the intended use for COVID-19 monitoring. The Tribunal emphasized the importance of viewing the situation in the context of a global pandemic and acknowledged the immediate need for such equipment. 3. The Tribunal highlighted that the Commissioner (Appeals) had correctly assessed the situation and ordered the release of goods for immediate use to help contain the spread of COVID-19 and save lives. The Tribunal emphasized that adjudication requires a thoughtful consideration of the circumstances of each case, and in this instance, releasing the goods promptly was crucial. Therefore, the Tribunal dismissed the department's appeal, affirming the decision to release the goods without delay. In conclusion, the Tribunal upheld the Commissioner (Appeals) order to release the imported goods for immediate use during the COVID-19 pandemic, emphasizing the critical public health importance and the necessity to act promptly in such circumstances.
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