2011 (5) TMI 68

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.... which is under challenge in the present appeal, the Commissioner (Appeals) has upheld confiscation of lead acid batteries valued at Rs.27,75,155/- imported by the appellants under 6 Bills of Entry, in terms of Section 111 (d) for non-submission of registration certificate from the Ministry of Environment and Forests, Govt. of India under Rule 6 of the Batteries (Management & Handling) Rules, 2001....