2007 (5) TMI 520

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....ant along with S. Bhattacharjee, Advocate, for the Appellant. Shri P.K. Das, JDR for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. The Appellants are a trading unit in the Falta Special Economic Zone. They have imported the impugned batteries for trading purpose. The Customs Authorities have questioned the value declared and have confiscated t....

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....gards 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. 3. Accordingly, we set aside the impugned order and allow the appellants to re-export the impugned CFL and export the impugned batteries. Shri B.N. Chattopadhyay, ld. Consultant....