No legal requirement for production of any Type Approval Certificate for clearance of e-rickshaw in CKD condition

K.S. Worth International Vs Commissioner of Customs (CESTAT Delhi) The applicability of the Rule 2(a) of General Rules of Interpretation read with Chapter 87 of the Customs Tariff, have been held to be not applicable for interpretation of the Import Export Policy or the Foreign Trade Policy, as early as in 1983 by the Hon‟ble Supreme Court in the case of Union of India Vs. Tara Chand Gupta (supra) and again a constitution bench of the Apex Court in CC Vs. Reliance Industries Ltd. (supra). The show cause notice and the impugned order are in the teeth of the rulings of Apex Court. I hold that ...