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        Case ID :

        2018 (6) TMI 819 - AT - Customs

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        Registration certificate requirement for lead acid battery imports applies to importers for sale, not captive users. An actual user importing lead acid batteries for own use, and not for sale, was not required to satisfy the registration-certificate requirement under the ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Registration certificate requirement for lead acid battery imports applies to importers for sale, not captive users.

                              An actual user importing lead acid batteries for own use, and not for sale, was not required to satisfy the registration-certificate requirement under the Batteries (Management & Handling) Rules, 2001 in the same manner as an importer. The definitions treated a consumer as a user of lead acid batteries and an importer as one bringing in new batteries or components for sale, so the registration condition under Section 5 applied to the latter category. Where the batteries were imported for captive use, and the certificate had in any event been obtained and the department intimated, substantial compliance was found. Confiscation and penalty were therefore held unwarranted and were set aside.




                              Issues: Whether an actual user importing lead acid batteries for its own use, and not for sale, was required to obtain and produce the registration certificate contemplated under the Batteries (Management & Handling) Rules, 2001, and whether confiscation and penalty were sustainable for non-production of such certificate at the time of import.

                              Analysis: The relevant definitions made it clear that a consumer is a person using lead acid batteries, while an importer is one who imports new lead acid batteries or components containing lead thereof for the purpose of sale. The registration requirement under Section 5 applied to such importer. As the batteries were imported for the appellant's own use as an actual user and not for sale, the mandatory condition was not attracted in its strict form. The appellant had also obtained the certificate and intimated the department, and the requirement stood substantially complied with.

                              Conclusion: The confiscation and penalty were held to be unwarranted and were set aside; the appeal was allowed with consequential relief.


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