Confiscation Order Overturned: Substantial Compliance with Registration for Imported Lead Acid Batteries Saves Penalty.

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Full Text of the Document

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....Import of Lead Acid Batteries - The appellant being the actual user and the lead batteries have been imported not for the purpose of sale, the condition of filing the registration certificate, though not applicable in toto, has been substantially complied by them. - Order of confiscation and penalty set aside.....