Pre-deposit amount reduced in matter of imported components being E-Rikshaw

Soni E Vehicle Private Limited Vs Commissioner of Customs ICD Tughlakabad New Delhi (Delhi High Court) Delhi High Court reduced the pre-deposit amount bearing in mind the financial constraints and held that the question as to whether the imported components constituted E-Rikshaw themselves shall also be adjudicated by the CESTAT. Accordingly, writ disposed of. Facts- The Petitioner is a company engaged in manufacture and import of E-Rikshaws. The Petitioner had filed certain shipping bills sometime between 2015 to 2019 for import of components for manufacture of E-Rikshaw and for domestic sale...