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E-Scooter Imports Cannot Be Treated as Complete Vehicles Without Essential Components: CESTAT Chennai
Case Law Details
- Case Name
- Subash Iyappan Vs Arun Kumar Kandhan (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Subash Iyappan Vs Arun Kumar Kandhan (CESTAT Chennai)
CESTAT Rejects CKD Classification Because Battery Was Not Imported With E-Scooter Parts; CESTAT Quashes Rs.156 Crore Customs Demand Due to Failure of Essential Character Test; Multiple Bills of Entry Cannot Be Clubbed to Reclassify Imports as CKD Vehicles: CESTAT; Customs Duty Demand on E-Scooter Parts Set Aside Because Goods Must Be Assessed ‘As Presented’.
The appeals before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, arose from a common Order-in-Original dated 27 January 2024 passe...
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