https://www.taxtmi.com/highlights?id=94293 CESTAT allowed the appeal and set aside the Principal Commissioner's order dated 20.08.2020. The Tribunal held the adjudicating authority erred procedurally by relying on a chartered engineer's report without allowing cross-examination, and there was no admissible evidence that the appellant imported complete CKD/SKD e-rickshaws; therefore classification as parts only (CTH 8708) stood. The invocation of extended limitation failed for want of a finding of deliberate suppression to evade duty. Consequential findings of confiscation and imposition of penalties under the Customs Act (including on the appellant's MD and the CHA and its G-card holder) were unsustainable and were quashed. en-us Wed, 19 Nov 2025 08:52:41 +0530 Wed, 19 Nov 2025 08:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94293 CESTAT allowed the appeal and set aside the Principal Commissioner's order dated 20.08.2020. The Tribunal held the adjudicating authority erred procedurally by relying on a chartered engineer's report without allowing cross-examination, and there was no admissible evidence that the appellant imported complete CKD/SKD e-rickshaws; therefore classification as parts only (CTH 8708) stood. The invocation of extended limitation failed for want of a finding of deliberate suppression to evade duty. Consequential findings of confiscation and imposition of penalties under the Customs Act (including on the appellant's MD and the CHA and its G-card holder) were unsustainable and were quashed. Highlights Customs Wed, 19 Nov 2025 08:52:41 +0530 https://www.taxtmi.com/highlights?id=94293