https://www.taxtmi.com/caselaws?id=203671 Imported lead acid batteries used for captive consumption in UPS systems were held not to attract the one-time registration requirement under the Batteries (Management and Handling) Rules, 2001 because the definition of "importer" covered persons bringing in new batteries for sale. Since the goods were not imported for sale and were available in the warehouse for internal use, the customs clearance condition in the Rules was not triggered. Confiscation, redemption fine and penalty were therefore unsustainable, and the appellant succeeded. en-us Wed, 18 May 2011 00:00:00 +0530 Mon, 06 Jan 2014 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203671 Imported lead acid batteries used for captive consumption in UPS systems were held not to attract the one-time registration requirement under the Batteries (Management and Handling) Rules, 2001 because the definition of "importer" covered persons bringing in new batteries for sale. Since the goods were not imported for sale and were available in the warehouse for internal use, the customs clearance condition in the Rules was not triggered. Confiscation, redemption fine and penalty were therefore unsustainable, and the appellant succeeded. Case-Laws Customs Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203671