ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 28.06.2025
CESTAT Bangalore- No DGCA Clearance Needed for Toy-Grade UAVs
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, vide Final Order No. 20876/2025 dated 25.06.2025, allowed the appeal filed by M/s. Creative Education, setting aside the confiscation and penalty imposed on the import of quadcopter drones classified under Chapter Heading (CH) 9503 as toys.
Background of the Case
M/s. Creative Education had imported RC quadcopter drones with cameras, and the consignment was classified under CH 9503 00 30 as plastic recreational articles. The Customs authorities, however, invoked Public Notice dated 07.10.2014 issued by DGCA and Notification No. 16/2015-20 dated 27.07.2016, to treat the goods as restricted items under CH 8806, requiring DGCA clearance. As a result, the goods were confiscated under Section 111(d) of the Customs Act, 1962, and a penalty of βΉ3,00,000 was levied under Section 112(a).
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Bangalore
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