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of CESTAT ruled on classification dispute regarding e-scooter parts imported through multiple Bills of Entry. Court held each Bill of Entry must be assessed independently, rejecting combined assessment approach except for project imports under Regulation 1986. The tribunal found insufficient evidence to classify imported parts as complete e-scooters under GRI 2(a). Importantly, CESTAT determined unconditional exemption under Notification 50/2017-Cus cannot be denied merely for failure to claim it in Bill of Entry. Confiscation under Section 111(m) and penalties under Section 112 were invalidated as misclassification alone doesn't warrant confiscation. Appeal allowed, original order set aside.
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