2011 (5) TMI 68

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....dent   Vide the impugned order, 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 Batter....

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.... acid batteries shall be contingent upon inter alia one time registration with the Ministry of Environment and Forests or an agency designated by it. The contention of the assessee that they do not import batteries for the purpose of sale but for captive consumption (for UPS) and that it has been verified by the Superintendent of Central Excise, Perungudi Range that goods imported under the six Bi....