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2007 (5) TMI 520 - CESTAT, KOLKATAValuation - SEZ Unit - Held 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 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.
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