https://www.taxtmi.com/caselaws?id=255828 Imported goods brought in as a completely knocked down set of parts could not be treated as a vehicle for insisting on compliance certificates meant for a new vehicle. Applying a purposive interpretation, the HC held that the motor vehicle import requirements attached to an actual vehicle, not to components that had not yet assumed that status, and the certificate demand was set aside. At the same time, Customs retained the power to assess and classify the goods under the Customs Act on their true character, after considering the whole package and giving the importer an opportunity of hearing, by a reasoned order in accordance with law. en-us Thu, 04 Sep 2014 00:00:00 +0530 Wed, 28 Jan 2015 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255828 Imported goods brought in as a completely knocked down set of parts could not be treated as a vehicle for insisting on compliance certificates meant for a new vehicle. Applying a purposive interpretation, the HC held that the motor vehicle import requirements attached to an actual vehicle, not to components that had not yet assumed that status, and the certificate demand was set aside. At the same time, Customs retained the power to assess and classify the goods under the Customs Act on their true character, after considering the whole package and giving the importer an opportunity of hearing, by a reasoned order in accordance with law. Case-Laws Customs Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255828