https://www.taxtmi.com/caselaws?id=766092 CESTAT New Delhi allowed the appeal, setting aside the order that assessed 26 Bills of Entry together to classify imported goods as e-scooters. The tribunal held that each Bill of Entry must be assessed individually under the Customs Act, except for project imports. The revenue failed to establish that goods in each Bill of Entry constituted complete e-scooters under GRI 2(a). The tribunal ruled that unconditional exemption notifications cannot be denied merely because not claimed in the Bill of Entry. Confiscation and penalties were set aside as goods cannot be confiscated solely for classification disputes where the importer acted in good faith. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 18 Feb 2025 08:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766092 CESTAT New Delhi allowed the appeal, setting aside the order that assessed 26 Bills of Entry together to classify imported goods as e-scooters. The tribunal held that each Bill of Entry must be assessed individually under the Customs Act, except for project imports. The revenue failed to establish that goods in each Bill of Entry constituted complete e-scooters under GRI 2(a). The tribunal ruled that unconditional exemption notifications cannot be denied merely because not claimed in the Bill of Entry. Confiscation and penalties were set aside as goods cannot be confiscated solely for classification disputes where the importer acted in good faith. Case-Laws Customs Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766092