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<h1>Company caught smuggling phones and batteries as plastic buttons under Customs Act seizure</h1> A company attempted to clear high-value cellular phones and battery cells disguised as plastic buttons by filing a Bill of Entry for plastic buttons. The consignment, valued significantly higher than declared, was found intact despite records showing it had been examined. Surveillance and a search revealed a small, non-commercial premise, and an X-ray confirmed the presence of electronic items. Upon inspection, 280 cellular phones and 300,000 battery cells worth Rs. 75 lakhs were seized under the Customs Act. The customs inspector who falsely recorded the examination was suspended. Customs officers are instructed to be vigilant of this modus operandi when clearing plastic button consignments and to issue standing orders accordingly.