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Case Name : Commissioner of Customs Vs Kamdar Global Solutions Pvt. Ltd. (CESTAT Chennai)
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Commissioner of Customs Vs Kamdar Global Solutions Pvt. Ltd. (CESTAT Chennai) 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 people. It is also seen 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 intende...
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