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TMI Blog2016 (4) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh service provider. This above observation of the Commissioner (A) does not represent the factual portion in as much as the impugned goods not only enable the taxi company to know where each its vehicles (which are fitted with the impugned goods) was located but also enable it to instruct the driver to proceed to a particular spot and the driver of the vehicle is also able to give feedback to the taxi company. Therefore, the impugned goods are clearly GPS trans receiver rather than mere GPS receiver and would therefore, be covered under CTH 85269190 whose import is restricted requiring import license under EXIM policy 2004-2009. - Decided in favour of revenue - Appeal No. C/161/2009-CU(DB) - Final Order No. 50890/2016-CU(DB) - Dated:- 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent did not possess and accordingly goods were confiscated under section 111(d) of the Customs Act 1962 with an option to redeem the same on fine of ₹ 2,50,000/-. Penalty of ₹ 50000 was also imposed on the respondent. On the appeal filed by the respondent against the primary adjudicating authority order, the Commissioner (A) held that the goods were classifiable under Section 85256019 and not under Section 85269190 and so were freely importable and consequently allowed its appeal against which Revenue is in appeal. 4. Revenue has contended as under: 3) The product under dispute is actually a GPS receiver with a modem. A GPS receiver calculates the position of a vehicle by carefully timing the signals sent by GPS satteli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terature submitted by the importer makes it clear that the product is a GPS receiver along with a modem that can send data. Therefore the products imported is a GPS transreceiver 4. Heading 8526 covers radar apparatus, radio navigational aid apparatus and radio remote control apparatus. Subheading 85269190 is a residuary heading in the radio navigational aid apparatus. This sub-heading being a residuary one, covers all types of GPS- whether a GPS receiver or a differential GPS receiver or a GPS receiver which also has a communication/transmission facility attached by way of a modem or even a radio transmitter in some cases. Hence the present goods consisting of a device which has a GPS receiver as well as a modem are correctly classifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the respondent, although the case was adjourned to 06.01.2016 when proxy counsel for the respondent was present. Earlier also, on 08.04.2015 and on 08.07.2015 there was no appearance on behalf of the respondent. No request has been received for adjournment either. Therefore, we proceed to decide the case on merits. 6. We have considered the Revenue's contentions and perused the records. The Commissioner (A) has observed that the goods are meant for controlling the movement of the vehicles. It is also clear that the vehicle user is not aware of his position or is able to communicate / transmit about his position and he cannot navigate to reach a particular destination on his own. He can only be contacted by sending a SMS throug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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