Import across Multiple consignments

The Tribunal held that:

• Components imported through multiple consignments cannot be artificially aggregated to classify as complete drones under CKD/SKD condition. 

• General Rules of Interpretation (GRI) cannot override Foreign Trade Policy restrictions. 

• Denial of provisional release based on CBIC Circular 35/2017 is unsustainable (ultra vires). 

• National security concerns must be factually substantiated, not presumed. 

The Tribunal set aside the order and directed provisional release with bond and surety.