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Issues: Whether drones and their accessories imported by a passenger could be treated as bona fide baggage and cleared with the benefit of free allowance under the baggage regime.
Analysis: Section 79 of the Customs Act, 1962, read with para 2.26 of the Foreign Trade Policy, 2015-20 and Rule 3 of the Baggage Rules, 2016, permits duty-free clearance only of articles that qualify as bona fide baggage, such as used personal effects, travel souvenirs, and other eligible articles within the prescribed limit. Drones and their accessories do not fall within that category and cannot be cleared as baggage without the requisite authorisation.
Conclusion: The benefit of free allowance was wrongly extended, and the rejection of the claim for baggage treatment was upheld in favour of the Revenue.
Final Conclusion: The imported drones and accessories were held to be outside the scope of bona fide baggage, and the differential duty liability was sustained.
Ratio Decidendi: Goods that do not answer the description of bona fide baggage under the customs and foreign trade framework are not entitled to the free allowance available to passenger baggage.