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3.4 Ld. Counsel for the appellant further submitted that they have filed a detailed graphical presentation of the drone with names of components, origin and functional integration and divided the components into three categories, out of which category-A comprising of six items with sub-division namely landing feet/pads, structural brackets, oxalate plastic enclosures, rotating sack, rotating sachet etc. which are fully domestically procured, manufactured and developed components but the same is lost sight of the attention of Chartered Engineer apparently for the reason that seizure was made from the factory and premises of the appellant in which all components of drone were kept for being assembled without any segregation of domestically procured components from imported companies. (57.16).