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2017 (10) TMI 1425 - AT - CustomsIllegal import or not - import of Old Batter scrap from Nepal - violation of Section 7(1)(c) of Customs Act, 1962 and Notification No. 9/96-Cus., dated 22-1-1996 issued under Section 11 of Customs Act, 1962 or not - Held that:- There is no evidence on record to establish that the old battery scrap which was subject matter of the proceedings was brought into India from Nepal through either designated routes or undesignated routes. Therefore, there is no evidence on record to establish that there was any violation of said Notification No. 9/96-Cus. There is no evidence on record to know through which route the goods were brought for the simple reason that there was no evidence that they were brought from Nepal to India. Therefore, there is no evidence to establish that there was violation of Section 7(1)(c) of Customs Act, 1962 - appeal allowed - decided in favor of appellant.
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