https://www.taxtmi.com/caselaws?id=751651 The CESTAT Bangalore held that children's building robot toys imported for school demonstration purposes were correctly classified under CTH-90230010 rather than toys under CTH 9503, as quantity imported cannot determine classification. The authority allowed release of these goods for home consumption. However, regarding imported drone components, the tribunal upheld confiscation as drone imports are prohibited without DGFT approval and only permitted for recognized educational institutions. The appellant, not being a recognized educational institution, violated import restrictions. The appeal was partially allowed - robot toys were released while drone confiscation was upheld, though redemption for re-export to Qatar was permitted on payment of reduced fine of Rs. 25,000 and penalty of Rs. 10,000. en-us Fri, 19 Apr 2024 00:00:00 +0530 Sun, 21 Apr 2024 22:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751651 The CESTAT Bangalore held that children's building robot toys imported for school demonstration purposes were correctly classified under CTH-90230010 rather than toys under CTH 9503, as quantity imported cannot determine classification. The authority allowed release of these goods for home consumption. However, regarding imported drone components, the tribunal upheld confiscation as drone imports are prohibited without DGFT approval and only permitted for recognized educational institutions. The appellant, not being a recognized educational institution, violated import restrictions. The appeal was partially allowed - robot toys were released while drone confiscation was upheld, though redemption for re-export to Qatar was permitted on payment of reduced fine of Rs. 25,000 and penalty of Rs. 10,000. Case-Laws Customs Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751651