https://www.taxtmi.com/caselaws?id=794381 Imported e-rickshaw parts could not be treated as complete electric tricycles in CKD condition under Rule 2(a) because the motor and battery, which give the vehicle its essential character and propulsion, were absent. The consignments comprised only chassis frames, body shells, structural assemblies, wiring harnesses and ancillary parts, so classification as complete goods was not accepted. On that basis, the duty demand, confiscation, redemption fine and penalties under the Customs Act were set aside, and the amount deposited during investigation was directed to be refunded with applicable interest. en-us Thu, 02 Jul 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794381 Imported e-rickshaw parts could not be treated as complete electric tricycles in CKD condition under Rule 2(a) because the motor and battery, which give the vehicle its essential character and propulsion, were absent. The consignments comprised only chassis frames, body shells, structural assemblies, wiring harnesses and ancillary parts, so classification as complete goods was not accepted. On that basis, the duty demand, confiscation, redemption fine and penalties under the Customs Act were set aside, and the amount deposited during investigation was directed to be refunded with applicable interest. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794381