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TMI Blog2020 (2) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. When the importer filed an application praying for enforcement of the order and notice sent to the Department, then the Department moved an application for rectification of mistake after the expiry of about 3 months from the date of receipt of the misc. order which does not appear to be bona fide. Since the order passed by the Tribunal, dated 27-3-2019 has not been appealed against and has not been stayed, there is no justification in not giving effect to the order passed by the Tribunal. In spite of the fact that Bangalore has so many specialized agencies/manufacturers in the field of aviation, no efforts seem to have been made by the Customs to further their case and to aver that the observation by this Bench were a mistake on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the order passed by the original authority. Along with the appeal, the appellant/importer filed a miscellaneous application for release of the impugned goods and the Tribunal after considering the submissions of both the parties vide its Misc. Order No. 20146/2019 [2019 (367) E.L.T. 276 (Tri. - Bang.)] allowed the application for provisional release of the impugned goods on payment of appropriate customs duty and the Tribunal also directed the appellant to furnish a bond of ₹ 20 lakhs to the Customs authorities. The Customs authorities did not comply with this order and the applicant/importer filed an application for enforcement of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-export the goods by holding that the appellant in that case did not have the clearance from the DGCA and import licence from the DGFT. On these two grounds, the Department seeks rectification of the order passed by the Tribunal. 2.2. The appellant/importer filed reply to the ROM application wherein he has cited various requirements for issue of Unmanned Aircraft Operator Permit and other regulations of the DGCA. He has also produced a clarification by the DGCA through RTI application filed by M/s. Wings India wherein the DGCA has confirmed that there were never any restrictions to the use of model aircraft at all. 3. Heard both sides and perused the records. 4. The importer appearing in person has submitted that the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the parties and after examining the regulations of DGCA and DGFT, has directed the Customs authorities to release the goods on payment of appropriate customs duty. The Customs Department did not file any appeal against the said order of the Tribunal but at the same time did not comply with the directions to release of the impugned goods. When the importer filed an application praying for enforcement of the order and notice sent to the Department, then the Department moved an application for rectification of mistake after the expiry of about 3 months from the date of receipt of the misc. order which does not appear to be bona fide. Since the order passed by the Tribunal, dated 27-3-2019 has not been appealed against and has not been staye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment s contention on the impugned goods is correct, the restrictions of DGCA placed are apparently on the use of impugned goods by the prospective users and not by the importer under any circumstances. Therefore looking into the nature of the goods and the DGCA instructions, this Bench has rightly passed the miscellaneous order dated 27-3-2019. Further we have observed in our order dated 27-3-2019 that the applicant/importer has placed on record his earlier Bill of Entry filed before the same Customs authorities who have cleared the same goods without any objection. 7. In view of our discussion above, we are of the considered opinion that there is no merit in the ROM application filed by the Department. Consequently, we dismiss the ROM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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