https://www.taxtmi.com/caselaws?id=212599 Procedural objections to import of electric bicycles were addressed by permitting the appellants to cure defects in the ARAI certificate requirement under Rule 126A of the Central Motor Vehicles Rules, 1989 and the objection that import was made at a non-notified port. The Tribunal held that, in the interest of justice, the appellants should be allowed to obtain the requisite certificate by producing a sample set of bicycle parts, and to transfer the goods to the specified port with a fresh bill of entry after completing transshipment formalities at their own expense. The confiscation and penalties were set aside and the matter was remanded for fresh adjudication. en-us Fri, 03 Jun 2011 00:00:00 +0530 Tue, 17 Apr 2012 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212599 Procedural objections to import of electric bicycles were addressed by permitting the appellants to cure defects in the ARAI certificate requirement under Rule 126A of the Central Motor Vehicles Rules, 1989 and the objection that import was made at a non-notified port. The Tribunal held that, in the interest of justice, the appellants should be allowed to obtain the requisite certificate by producing a sample set of bicycle parts, and to transfer the goods to the specified port with a fresh bill of entry after completing transshipment formalities at their own expense. The confiscation and penalties were set aside and the matter was remanded for fresh adjudication. Case-Laws Customs Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212599