Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer

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Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer

Indirect Taxes

Published on

17/11/2025

By Mariya Paliwala

Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer

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The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) while ruling in favour of importer of e-rickshaw parts held that extended limitation cannot be invoked merely for classification dispute. The bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has set aside a customs duty demand of nearly ₹5.54…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Extended Limitation Can’t Be Invoked Merely for Classification Dispute: CESTAT Rules in Favour of E-Rickshaw Parts Importer

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