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2019 (6) TMI 114

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..... retrospective effect. The appellant though has contended that the item as have been held no more require the WPC licence, as being same as that of the goods, mentioned in letter dated 16 April 2019 the benefit may be extended to the appellant also. Keeping in view the said contention but simultaneously the above observations that at the relevant time, the WPC licence was required for wireless products. Also observing that the orders of the authorities below were solely based on a public notice and that we are not the technical person to appreciate the applicability of the clearances to the specifications of the impugned goods. It is deemed appropriate that the samples from the impugned consignment be sent to the Wireless Planning and Co .....

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..... Shed) on 8 September 2009. It is thereafter that all the items of the said bill of entry were cleared by the authorities except for 6 pieces of one item namely Fortinet Secured Indore Wireless access point. The department was of the opinion that the said item is permitted to be imported against some licence only. Since no such licence could be produced by the appellant, the Adjudicating Authority vide order No. 109 dated 12 September 2018 gave an option to the appellant to get redeeming the impugned goods for the purposes of re-export under Section 125 (1) of the Customs Act on the payment of redemption fine of ₹ 25,000/-. Penalty of ₹ 10,000/- was also imposed on the appellant under Section 112A of the Customs Act. Being aggri .....

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..... Foreign Trade by which the Radio remote control apparatus which was earlier a restricted item was allowed to be freely importable. It is also submitted on behalf of the appellant that subsequent to said notification in the year 2018, DGFT vide letter dated 8 January 2018 has clarified, that the import licence from WPC is not required for the goods operating in de-licence bands. He also brought to our notice latest guidelines of DGFT issued on 16 April 2019 issued in favour of one Pranay Computer System and Services importing similar goods as the impugned goods mentioning that no separate licence is required from the WPC Wing. Reiterating the case law as was relied upon by the appellant below the Adjudicating Authority, it is prayed that the .....

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..... missed. 4. After hearing both the parties and perusing the entire record, we are of the opinion as follows : There is no dispute about the nature of the product held by the Customs Authorities and the classification thereof. The only controversy herein is as to whether the Fortinet Secured Indore Wireless access point, the impugned goods, required a licence from Wireless Planning and Coordination Wing of Ministry of Telecommunication i.e. a WPC licence. The first written response of the appellant against the demand of the said licence and praying for clearance of the wireless equipment/impugned goods imported vide bill of entry No. 2924883 dated 21 August 2017, was made to the department vide their letter dat .....

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..... orti AP) having frequency of 2412-2472 MHz. and also of frequency 5180-5240 MHz. had held that separate import licence is required to be obtained for each import as per WPC procedures. Though vide latest clarification of DGFT dated 16 April 2019 there is a mention that no separate licence is required from WPC Wing but the said clarification being a post-event than the holding of the impugned goods, we are of the opinion that the same cannot be given retrospective effect. The appellant though has contended that the item as have been held no more require the WPC licence, as being same as that of the goods, mentioned in letter dated 16 April 2019 the benefit may be extended to the appellant also. Keeping in view the said contention but simulta .....

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