https://www.taxtmi.com/caselaws?id=774288 CESTAT Bangalore set aside confiscation and penalty orders for imported drones/UAVs. The appellant successfully argued that goods were classified under Chapter 9503 as recreational toys rather than Chapter 88 aircraft. Commissioner (Appeals) had relied on DGCA public notice restricting UAVs under Chapter 88, but tribunal found classification dispute crucial. Since goods were classified as toys for persons 14+ years, they fell outside DGCA restrictions applicable only to Chapter 88 items. Evidence showed similar imports cleared without restrictions from other ports. DGCA letter confirmed model aircraft excluded from aviation requirements. Appeal allowed, orders set aside. en-us Wed, 25 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 14:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774288 CESTAT Bangalore set aside confiscation and penalty orders for imported drones/UAVs. The appellant successfully argued that goods were classified under Chapter 9503 as recreational toys rather than Chapter 88 aircraft. Commissioner (Appeals) had relied on DGCA public notice restricting UAVs under Chapter 88, but tribunal found classification dispute crucial. Since goods were classified as toys for persons 14+ years, they fell outside DGCA restrictions applicable only to Chapter 88 items. Evidence showed similar imports cleared without restrictions from other ports. DGCA letter confirmed model aircraft excluded from aviation requirements. Appeal allowed, orders set aside. Case-Laws Customs Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774288