9911796707
TMI Blog2018 (6) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C/255/2010 - Final Order No. 41176/2018 - Dated:- 17-4-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Ms. S.Sridevi, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants filed various bills of entry for clearance of sealed maintenance free Lead Acid Batteries for UPS under the EOU/STP/EHTP scheme. In terms of Rule 6(ii) of the Batteries (Management Handling) Rules, 2001, import of Lead Acid Batt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not hampered. For the month between July 2005 and August 2008, they have imported batteries for their own use on actual basis. Prior to import of the batteries, they have obtained import approval permission from the Director of STPI. Thus the appellant is only a consumer of the lead acid batteries and is not an importer as defined in the said Rules. She submitted that the definition of importer in the said Rules means a person who imports new lead acid batteries or components containing lead thereof for the purpose of sale . Since the appellant has not imported for the purpose of sale, they do not fall within the definition of importer. As per the Rules, only an importer is required to furnish a certificate of registration. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 5 Registration of Importers The importer shall get himself registered with the Ministry of Environment and Forest or an agency designated by it by submitting details in Form II. 6. As seen from the definition of importer, 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 decisions relied upon by the ld. c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
