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TMI Blog2019 (9) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... d on record his earlier Bill of Entry filed before the same Customs authorities which have been clearing the same goods without any objections. In the present case, the impugned goods also fall under the category of Nano and therefore as per the latest instructions issued by the DGCA, no clearance from DGCA and licence from DGFT is required. The order of confiscation is not sustainable in law - the application of the applicant for provisional release of the impugned goods on payment of appropriate Customs duty is allowed - the applicant is directed to furnish a bond of ₹ 20 lakhs to the Customs authorities - Customs authorities are directed to release the impugned goods, thereafter. Appeal allowed in part. - Application No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the imported goods under Section 111(d) of the Customs Act, 1962 and also imposed penalty of ₹ 3 lakhs under Section 112(a) of the Customs Act, 1962 by holding that the goods are prohibited for import for want of clearance from DGCA and the importer has not furnished the clearance certificate from the DGCA, thus have rendered the goods liable for confiscation. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) who also rejected the appeal. 2. Heard both sides and perused records. 3. Learned Counsel for the applicant has submitted that the impugned order is not sustainable in law as the same has been passed by not appreciating the facts and the law. He further submitted that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the same port and has been classifying the same under Chapter 95 and the Customs authorities have never raised the objection that the said goods are falling under the restricted category. We also note that applicant has placed on record his earlier Bill of Entry filed before the same Customs authorities which have been clearing the same goods without any objections. Further we note that even if for the sake of argument, the said goods fall under the category of restricted goods, even though as per the instructions issued by the DGFT dated 1-12-2018, the goods which fall in the category of Nano does not require clearance from DGCA and also any licence from DGCA. We also note that in the present case, the impugned goods also fall under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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