2017 (10) TMI 1425

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.... the Respondent. ORDER Present appeal is directed against Order-in-Appeal Nos. 7 to 10-CUS/LKO/2012, dated 16-8-2011 passed by Commissioner (Appeals), Customs, Central Excise and Service Tax, Lucknow. 2. Brief facts of the case are that on 24-7-2010 a truck bearing Registration No. UP 78 - BT 3585 loaded with battery scrap travelling from Siwan to Kanpur was intercepted in Lucknow by offic....

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.... 5-3-2012 wherein the Original Authority on page 11 of his Order-in-Original has held that the battery scrap was of foreign origin or illegally brought from Nepal into India through off route and, therefore, it violated provision of said Notification No. 9/960-Cus. and hence Section 11 of Customs Act, 1962 and provisions of Section 7(1)(c) of the said Act and, therefore, the same was liable for co....

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....he said order appellant is before this Tribunal. 3. The grounds of appeal are as follows : - (i)      The entire case is made out on the basis of presumptions. (ii)    Old battery scrap is not prohibited item. (iii)   Old battery scrap was not imported in India from Nepal by the appellant. (iv)   Old battery scrap was purchased ....