Import of parts of e-rikshaw without essential components not to be presumed as import of e-rikshaw in CKD/SKD

Soni E Vehicle Pvt. Ltd. Vs Principal Commissioner of Customs (Preventive) (CESTAT Delhi) CESTAT Delhi held that import of parts of e-rikshaw cannot be presumed to be import of an e-rikshaw in complete knocked-down/semi knocked-down [CKD/SKD] condition as three essential components were not imported. Accordingly, demand set aside. Facts- The appellant claims to be a manufacturer of e-rikshaw in India since 2013. Two import consignments covered under 2 Bills of Entry, both dated 12.02.2019, filed by the appellant were put on hold for examination by the officers of the customs on 14.02.2019. Sc...