Customs Order Set Aside Due to Lack of Evidence Linking Parts to Complete Drones

IZI Vs Commissioner of Customs (CESTAT Mumbai) The case concerns rejection of a request for provisional release of drones and their components seized from the appellants’ premises. The appellants had imported goods declared as “drone parts and components” through multiple Bills of Entry. Upon examination, Customs authorities alleged that the imports constituted complete drones in completely knocked-down (CKD) or semi-knocked-down (SKD) condition, which is restricted under DGFT Notification No. 54/2015-20. The goods were seized, and the Commissioner denied provisional release, leading to ...