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        Customs

        CESTAT allowed the appeal and set aside the Principal...

        Appeal allowed: e-rickshaws treated as parts, not complete imports; penalties, confiscation and extended limitation invocation quashed

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT allowed the appeal and set aside the Principal Commissioner's order dated 20.08.2020. The Tribunal held the adjudicating authority erred procedurally by relying on a chartered engineer's report without allowing cross-examination, and there was no admissible evidence that the appellant imported complete CKD/SKD e-rickshaws; therefore classification as parts only (CTH 8708) stood. The invocation of extended limitation failed for want of a finding of deliberate suppression to evade duty. Consequential findings of confiscation and imposition of penalties under the Customs Act (including on the appellant's MD and the CHA and its G-card holder) were unsustainable and were quashed.
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