2007 (5) TMI 520

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..... able and deserves to be considered. As regards the alleged under valuation of the impugned batteries, the same is of an academic interest as imports by the SEZ unit is not required to pay duty and ultimately, the appellants are seeking export of the same. Appeal allowed. - C/171-173/2004 - A/915-917/KOL/2007 - Dated:- 16-5-2007 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRES .....

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..... 0-11-2003 about such mistaken supply before the. goods were taken delivery by them from Customs. 2. After hearing arguments from both sides and perusal of case records, we find that since the appellants have made a declaration well in advance on the strength of a letter received from the supplier regarding the mistaken supply, their request for re-export of the CFL supplies to them is reasonable .....

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