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2021 (4) TMI 215

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..... s of the case are that M/s.Kamdar Global Solutions Pvt.Ltd. imported 5 nos. of Thermo Drones and 5 nos. of Thermal batteries vide Bill of Entry dated 02.05.2020. The said drones were meant for supply to Commissioner of Police, Chennai for use during the pandemic (COVID-19) for monitoring the people / public during lockdown period. The said goods, according to the department, require a licence as p .....

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..... ted the grounds of appeal. It is submitted by him that since there is no licence as required under the notification for import of the goods, the Commissioner (Appeals) ought not to have released the goods. 3. On behalf of the respondents, there was no appearance. However, the matter is taken up for disposal after hearing the Ld.A.R and on perusal of records. 4. It is noted that the goods were sp .....

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..... o) explaining that it was the decision of Police Department to procure the thermal drones for surveillance of physical movement of people in Greater Chennai Police jurisdiction so as to contain the spread of COVID-19 . When the goods are imported / intended for use by the government for the public purpose and especially when there is worldwide pandemic of COVID-19, the departmental authorities oug .....

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