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2018 (6) TMI 819 - AT - CustomsEOU/STP/EHTP scheme - import of Lead Acid Batteries - non-production of registration certification issued by the Ministry of Environment and Forest, Govt. of India to permit clearances - Held that:- Only a person who imports lead acid batteries for the purpose of sale is required to furnish a certificate as provided under section 5 - The appellant has obtained certificate and intimated the department by filing a copy of the same. The appellant being the actual user and the lead batteries have been imported not for the purpose of sale, the condition of filing the registration certificate, though not applicable in toto, has been substantially complied by them. The confiscation as well as penalty imposed is unwarranted and require to be set aside - appeal allowed - decided in favor of appellant.
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