2018 (6) TMI 819

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants filed various bills of entry for clearance of "sealed maintenance free Lead Acid Batteries" for UPS under the EOU/STP/EHTP scheme. In terms of Rule 6(ii) of the Batteries (Management & Handling) Rules, 2001, import of Lead Acid Batteries require a registration certification....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....In appeal, Commissioner (Appeals) upheld the same. Hence the appellants are before this Tribunal. 2. On behalf of the appellant, ld. counsel Ms. S. Sridevi opened her arguments by adverting to the Rules contained in Batteries (Management & Handling) Rules, 2001. She submitted that the appellant was a registered STPI Unit engaged in development of software and for that purposes they have system ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant has not imported for the purpose of sale, they do not fall within the definition of importer. As per the Rules, only an importer is required to furnish a certificate of registration. The appellant being a mere consumer is not required to produce such certificate for import of lead acid batteries. However, the appellant took provisional release of the goods and later obtained certificate and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uce the certificate at the time of import, confiscation as well as penalties imposed is legal and proper. 4. Heard both sides. 5. For better appreciation, the relevant definitions and provisions of the Batteries (Management & Handling) Rules, 2001 are reproduced as under:- (h) 'Consumer' - means a person using lead acid batteries excluding bulk consumers (k) 'importer' means a person w....