Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT ruled that imported e-bike components without battery pack or electric compressor do not qualify for reduced duty rates (15% or 25%) under S.No. 531A(1)(a) or (b) of Notification No. 50/2017-Cus. The tribunal rejected appellant's claim that goods declared as "E-Bike in CKD Condition" qualified under the notification, as the examination revealed only parts like plastic cover, chassis, disc brake, shocker, front fork, seat, wheel rim, converter, and controller. Since the shipment lacked the battery pack (either disassembled or preassembled), the standard 50% duty rate applied. However, CESTAT remanded the case to the original adjudicating authority to determine whether the goods could be classified under CTH 87141090 as e-bike parts.
CESTAT ruled that imported e-bike components without battery pack or electric compressor do not qualify for reduced duty rates (15% or 25%) under S.No. 531A(1)(a) or (b) of Notification No. 50/2017-Cus. The tribunal rejected appellant's claim that goods declared as "E-Bike in CKD Condition" qualified under the notification, as the examination revealed only parts like plastic cover, chassis, disc brake, shocker, front fork, seat, wheel rim, converter, and controller. Since the shipment lacked the battery pack (either disassembled or preassembled), the standard 50% duty rate applied. However, CESTAT remanded the case to the original adjudicating authority to determine whether the goods could be classified under CTH 87141090 as e-bike parts.
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