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Case Law Details

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