While the importer has agreed to deposit the ``deferential'' duty, customs officials say that his modus operandi was ingenious.

Singh Sons India imported rechargeable batteries but passed them off as normal, non-chargeable batteries, evading duty. The importer went through the trouble of wrapping the batteries in an attractive cover, which indicated that they were normal cells. The intention was to change the cover of the batteries once it had been cleared by the customs and sell them as rechargeable ones in the market.

The consignment of 47,500 batteries was detected by an intelligence unit of the air cargo preventive cell and laboratory tests indicated that they were actually rechargeable.

Explaining the modus operandi, Air Cargo Commissioner Dalbir Singh said: ``Just by changing the cover of the battery, the importer would have earned six times more. They would have sold a normal battery in the market for Rs five. But once they are sold as rechargeable batteries, their price increases six times. The profit would have been pocketed by the importer.''

In another seizure earlier this month, a consignment of 215 watches, worth Rs 82,70,000 was seized. The exporter, in this case was trying to take undue advantage of an export incentive. The value of the ordinary watches, worth around Rs 120 each, was enhanced by the exporter by attaching a gold bracelet to a watch. By doing so, the exporter enhanced the value of the watches to around Rs 38,000. The watches would have otherwise attracted an incentive of just Rs 5,418 on the actual value of Rs 120.

``A pure 24 carat gold chain was attached to each watch,'' explains Singh. ``Usually the strap of a watch can be adjusted to fit the wrist of the wearer, but in this case the watches had no clasps. The worth of each chain is Rs 34,000 and the extra benefit the exporter was claiming was around Rs 17,38,000.''