the Court stated:
A bare perusal of the said provision would show that the power conferred there in is with regard to arrest and detention of the aircraft and not to prevent its deregistration. Admittedly, the Aircraft is no longer available in India, having flown out
of India. . . . Therefore, the DGCA cannot now, in my opinion, do indirectly what it cannot achieve directly. The argument advanced on behalf of the
DRI that, since there is no reason to believe that the aircraft (being ‘goods’, within the meaning of the Customs Act), is liable to be confiscated on account of the fact that the conditions of exemption notification were violated cannot
be accepted as the Aircraft, i.e., goods in issue, are no longer available within the territorial jurisdiction of India. The power under Section 110 of the Customs Act cannot extend beyondthe territorial jurisdiction of India.