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2011 (5) TMI 68 - AT - CustomsConfiscation - Imported goods - Rule 3(k), Rule 5 & 6 - The contention of the assessee that they do not import batteries for the purpose of sale but for captive consumption (for UPS) and that it has been verified by the Superintendent of Central Excise, Perungudi Range that goods imported under the six Bills of Entry,have been received by the assessees and are still available in their warehouse premises - Therefore they are not required to obtain one time registration with the Ministry of Environment and Forests, in the light of Rule 3(k), Rule 5 & 6 - Hence, set aside the impugned order and allow the appealin favour of assessee
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