Imported Goods Face Higher Customs Duty Due to CKD Kits with Preassembled Parts; Redemption Fine Imposed, No Penalty Applied.

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....Concessional rate of duty - the goods imported by the appellants will not benefit from the B.C.D rate of 10% but will only be eligible for higher B.C.D. rate since the CKD kits imported contained engine or gearbox or transmission mechanism in preassembled form (but not mounted on chassis or body assembly) - Demand confirmed for normal period with redemption fine - No penalty.....