https://www.taxtmi.com/caselaws?id=790297 Provisional release of seized drone components could not be refused on an assumed CKD/SKD character where the record did not clearly establish that the multiple consignments, sourced from different entities, constituted complete prohibited drones. The evidence also indicated domestic procurement of some components, weakening the case for treating the goods as ready-to-assemble complete units. National security was not accepted, on these facts, as a standalone basis to deny release. A CBIC circular could not override the statutory power under Section 110A of the Customs Act, 1962, and the circular-based embargo was not controlling. The refusal of provisional release was set aside and provisional release ordered on bond conditions. en-us Tue, 21 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790297 Provisional release of seized drone components could not be refused on an assumed CKD/SKD character where the record did not clearly establish that the multiple consignments, sourced from different entities, constituted complete prohibited drones. The evidence also indicated domestic procurement of some components, weakening the case for treating the goods as ready-to-assemble complete units. National security was not accepted, on these facts, as a standalone basis to deny release. A CBIC circular could not override the statutory power under Section 110A of the Customs Act, 1962, and the circular-based embargo was not controlling. The refusal of provisional release was set aside and provisional release ordered on bond conditions. Case-Laws Customs Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790297