9911796707
TMI Blog2024 (2) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... follows. The appellant is a general Dentist and is practicing Dentistry in Mumbai. He is a member of Wings India Radio Control Flyers Club, Mumbai since last 36 years. He imported a RCRCM Typhoon glider from Belgium for the purpose of statistic display at his clinic. Since the same was imported without radio control therefore it was offered at a discounted price of Rs.11945/- even though the price of the product as per the official Website was US $439.99. According to the department import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones which are classifiable under CTH8802 are restricted requiring prior clearance from the Directorate General of Civil Aviation (DGCA) except for catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 69) E.L.T 1596 (Tri-Mumbai). Per contra learned Authorized Representative reiterated the findings recorded in the impugned order and prayed for dismissal of appeal. 4. I have heard learned Counsel for the appellant and learned Authorised Representative appearing the behalf of revenue and pursued the case records including the synopsis/ written submission and case laws produced. Since the learned Counsel has confined his arguments only to the extent of permission of re-export of the imported goods and personal penalty therefore, I am dealing with this issue only. I have gone through the decision of this Tribunal in the matter of Global Enterprises (supra) in which although the imported goods were termed as 'prohibited goods' but despite tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities that the goods, being prohibited for import, be re-exported. 7. Now we turn to the penalty imposed under Section 112 of Customs Act, 1962. The goods were imported for sale in India but were ordered to be reexported. Penalty is an instrument of deterrence. Reexport is not without any financial consequence to the importer. That should be sufficient deterrent against such imports. 8. Accordingly, we modify the impugned order and limit the detriment to that of re-export of the said goods without having to redeem the goods ad without being penalized. The appeal is disposed of accordingly." 5. Admittedly the imported goods involved herein is restricted. The prior clearance of import and also the license to import have not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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