https://www.taxtmi.com/caselaws?id=361992 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. en-us Tue, 17 Apr 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361992 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. Case-Laws Customs Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361992