2015 (3) TMI 374

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....ellant : K.K. Anand and Priyadarshi Manish, Advocate For The Respondent : Sanjay Jain, AR ORDER Ms. Archana Wadhwa, Judicial Member - The applications are for early hearing of the two appeals on the ground that E-rickshaws imported by the appellants are still lying with the Revenue. The said E-rickshaws were confiscated by the original adjudicating authority on the ground of non-productio....

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....condition and without battery and have to be assembled it in India; they cannot be treated as new vehicle. If that be so, the provisions of Rule 126 of Motor Vehicle Rules which are applicable only to import of new vehicles would not apply. 5. Inasmuch as the Commissioner (Appeals) has already remanded the matter to original adjudicating authority, we convert the said remand as open remand and ....