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TMI Blog2024 (4) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in schools. Hence, the goods imported from Sl. No. 1 to 3 may not be classifiable as toys under CTH 9503 as held by the Adjudication Authority and the Appellant Authority. Further, the adjudication authority s finding that since the quantity imported is 30 nos. each they cannot be for demonstrational purpose is not tenable, since the quantity imported cannot have a bearing on the classification of the imported goods. Since there is no other classification confirmed, the goods from S.No. 1 to 3 can be classified under 9023 as declared by the importer. Further in the absence of any restriction to import the goods falling under CTH 9023, the said goods are also not liable for confiscation. Violation of importing restricted goods - Import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- and Penalty of Rs. 10 ,000/-. In the result the appeal is partially allowed as per the above terms. - Hon ble Mr. P. A. Augustian ( Judicial ) And Hon ble Mr. Pullela Nageswara Rao ( Technical ) Sh. Baby M. A. , Advocate for the Appellant Sh. Jathin K. A. , AR. for the Respondent ORDER Per : P. A. Augustian M/s. Scholasys Technologies Solutions Pvt. Ltd., appellant is providing education courses in scho ols as part of a smart Learning. 2. The brief facts of the case are the appellant t o boost the smart education, where students practically engage themselves in developing various sciences and robotic related projects and enhance various life skills like logic, analytics, team leadership and organizational skills and to modernize the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the request for re-export, Adjudication Authority allowed re - export of the goods on payment of Rs.2 ,00,000 /- as Redemption Fine and also imposed penalty of Rs.1 ,00,000 on the appellant under Section 112 (a) of the Customs Act, 1962. 4. Aggrieved by the said order, an appeal was filed before the Commissioner ( Appeals), who has also upheld the finding given by the adjudication authority. Aggrieved by said order, present appeal is filed. Since, clearance of goods are pending, petition for early hearing was allowed. 5. During the hearing of the appeal, Learned Counsel for the appellant submits that; the impugned order confiscating the goods is illegal and unsustainable; the goods covered from Serial No. 1 to 3 were imported by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, goods can be allowed to be redeemed for home consumption on payment of redemption fine 7. Learned Authorised Representative (AR) reiterated the findings in the impugned order and further submits that when the goods were found liable for confiscation due to misdeclaration of classification, the appellant had only requested for re-export and considering the plea for re-export, Adjudication Authority allowed the same. In the absence of any further objections at the initial stage, appellant cannot seek release of goods for home consumption. 8. In his rejoinder, Learned Counsel for the appellant submitted that; the appellant requested for re- export initially is only due to the reason that delay in clearing the goods were causing huge demurra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Aids in schools and the evidence produced by the appellant clearly shows that they have entered into agreements with various schools for smart education with an in tent to set up Robotics and Programming labs to enhance various life skills of students. The adjudicating authority also held that these items may be used for educational purpose, since the appellant is having the educational institution. However, he held that the item cannot be considered as for demonstrational purpose as the imported quantity is 30 Nos. of working models. Hence, they can be used for the recreational purpose also. Chapter 95 refer to goods like Toys, games and sports requisites; parts and accessories thereof . Further, CTH 9023 covers wide range of instrument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riction to import the goods falling under CTH 9023, the said goods are also not liable for confiscation. 13. We find as regards the import of drone at Serial No. 4, as per the DGFT Notification No. 54/2015 -2020 dated 09.02.2022, import of drone is prohibited and even if it is permitted to import it is subject to approval from DGFT. Drone in CBU, SKD or CKD form is permitted to be imported only by education institutions recognised by Central or State Governments. In the present appeal , though the appellant is involved in activity related to supporting education institutions, appellant is not an educational institution recognised by Central or State Governments. Moreover, import of drone is prohibited due to security reasons. Thus, drone im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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