https://www.taxtmi.com/highlights?id=59860 Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126 of Central Motor Vehicle Rules - Admittedly, the goods in question are freely importable, there being no restriction under the Foreign Trade Policy - The requirement of ‘Type Approval Certificate’ is not warranted for import of spare parts or kits in CKD condition. - The appellant shall not be responsible to pay any warehousing charges, and all such charges, if any, shall be borne by the Customs Department /Government - AT en-us Mon, 27 Sep 2021 16:41:44 +0530 Mon, 27 Sep 2021 16:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59860 Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126 of Central Motor Vehicle Rules - Admittedly, the goods in question are freely importable, there being no restriction under the Foreign Trade Policy - The requirement of ‘Type Approval Certificate’ is not warranted for import of spare parts or kits in CKD condition. - The appellant shall not be responsible to pay any warehousing charges, and all such charges, if any, shall be borne by the Customs Department /Government - AT Highlights Customs Mon, 27 Sep 2021 16:41:44 +0530 https://www.taxtmi.com/highlights?id=59860