https://www.taxtmi.com/caselaws?id=412795 E-rickshaw kits imported in CKD condition were treated as parts for assembly, so a Type Approval Certificate under Rule 126 of the Central Motor Vehicles Rules was not required for clearance. The deeming fiction in Rule 2(a) of the General Rules for Interpretation of the Customs Tariff Act was held to operate only for tariff classification and duty assessment, and could not be extended to import policy restrictions or Motor Vehicles regulatory requirements. On that basis, the confiscation and penalty action was unsustainable and the goods were ordered to be released with consequential reliefs. en-us Fri, 24 Sep 2021 00:00:00 +0530 Mon, 27 Sep 2021 07:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412795 E-rickshaw kits imported in CKD condition were treated as parts for assembly, so a Type Approval Certificate under Rule 126 of the Central Motor Vehicles Rules was not required for clearance. The deeming fiction in Rule 2(a) of the General Rules for Interpretation of the Customs Tariff Act was held to operate only for tariff classification and duty assessment, and could not be extended to import policy restrictions or Motor Vehicles regulatory requirements. On that basis, the confiscation and penalty action was unsustainable and the goods were ordered to be released with consequential reliefs. Case-Laws Customs Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412795