https://www.taxtmi.com/caselaws?id=393507 Drones and their accessories imported by a passenger do not qualify as bona fide baggage under the customs and foreign trade framework, so they are not entitled to clearance under the passenger free allowance. 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, limits duty-free baggage treatment to eligible personal effects, travel souvenirs, and other permitted articles within the prescribed limit. Goods outside that category require the necessary authorisation, and the differential duty liability remains payable. en-us Wed, 28 Aug 2019 00:00:00 +0530 Tue, 17 Mar 2020 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393507 Drones and their accessories imported by a passenger do not qualify as bona fide baggage under the customs and foreign trade framework, so they are not entitled to clearance under the passenger free allowance. 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, limits duty-free baggage treatment to eligible personal effects, travel souvenirs, and other permitted articles within the prescribed limit. Goods outside that category require the necessary authorisation, and the differential duty liability remains payable. Case-Laws Customs Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393507