Bombay HC says Customs cannot brush aside technical expert opinion.

Mahindra & Mahindra claimed concessional customs duty for Battery Management Systems and Cell Supervisory Circuits used in EV battery manufacture. The High Court held that the VJTI expert report, based on physical inspection and component-level analysis, had been brushed aside without a reasoned technical rebuttal or counter-expert opinion, and therefore quashed the order and remanded the matter for fresh adjudication.