E-Scooter Imports Cannot Be Treated as Complete Vehicles Without Essential Components: CESTAT Chennai

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 passed by the Commissi...