2015 (1) TMI 1027

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....and the related statutes and rules, for example the Customs Tariff Act, 1975 and the schedules appended thereto. 2. The subject matter of controversy in this case are all the components of a battery operated tricycle, except its battery, packed together and imported into India. The Customs authorities do not accept the self-assessment made by the writ petitioners that these items are parts of a motorcycle and are making an assessment under Section 17(3) of the Customs Act, 1962, as submitted by Mr. Bharadwaj, learned Advocate for the respondents. 3. They have raised the following query while making this assessment as contained in Annexure P-4 at page 30 of the writ petition : "Pl. submit necessary cft. in terms of import ....

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....showed me the definition of a motor vehicle in Section 2(28) of the Motor Vehicles Act, 1988. A motor vehicle is defined as follows : "(28) "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding [twenty-five cubic centimeters);" 7. On the other hand, Mr. Bharadwaj submitted that the....

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....capable of mechanical propulsion from power derived from a source, external or internal, in the state in which it is. 12. It is true that when an entire motor vehicle or a substantial part thereof is imported, which includes the description of motor vehicles in the explanatory notes cited by Mr. Bharadwaj, only accessories like wheels, tyres, batteries are to be joined to it. 13. This kind of importation, by the petitioner in my opinion, does not fit into this description. What is imported cannot be called a vehicle, by any principle of purposive interpretation. Therefore, the insistence of the Customs authorities on the certificates, mentioned in their query, was not proper. It is not part of their job to ask for the certif....