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TMI Blog2021 (4) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 peopl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Customs Appeal No. 40396 of 2020 - - - Dated:- 24-3-2021 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed personal penalty of ₹ 50,000/- under Section112 (a) of Customs Act, 1962. Aggrieved by this order, an appeal was filed by the appellant before the Commissioner (Appeals) who vide the order impugned herein 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 rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mind so as to release the goods for immediate use so that the pandemic can be contained and lives of many can be saved. The act of adjudication is not an automatic or mechanical application of the provisions of law. 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. I do not find a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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