https://www.taxtmi.com/caselaws?id=762591 CESTAT Allahabad upheld confiscation of 14,200 kg battery scrap of foreign origin found smuggled from Nepal through unauthorized routes. The appellant's claim of local procurement was rejected as unsupported by records and contrary to Battery Management Rules, 2001, which prohibit free trading of used batteries. Co-noticees' statement retractions were deemed without merit. The appellant's penalty was reduced from Rs. 25,000 to Rs. 17,500, considering the hazardous nature of battery scrap and environmental concerns. Appeal was partly allowed with penalty modification only. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 14:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762591 CESTAT Allahabad upheld confiscation of 14,200 kg battery scrap of foreign origin found smuggled from Nepal through unauthorized routes. The appellant's claim of local procurement was rejected as unsupported by records and contrary to Battery Management Rules, 2001, which prohibit free trading of used batteries. Co-noticees' statement retractions were deemed without merit. The appellant's penalty was reduced from Rs. 25,000 to Rs. 17,500, considering the hazardous nature of battery scrap and environmental concerns. Appeal was partly allowed with penalty modification only. Case-Laws Customs Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762591