Essential parts can be treated as complete goods for customs but not for Motor Vehicle Act

Rama Krishna Sales Pvt. Ltd. Vs Union of India and Ors. (Delhi High Court)

In a case involving import of essential parts for assembling e-rickshaw, Delhi High Court has held that Rule 2(a) of Interpretative Rules, treating unfinished articles as complete. The High Court observed that legal fiction created by a statute cannot be extended beyond the purpose for which it is created. It directed Customs to clear goods withheld because of absence of type certificate required under Motor Vehicles Act.

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