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2018 (8) TMI 1118 - AT - CustomsImplementation of CESTAT Order - enhancement of value - SONY TV SETS - SONY PANELS - Held that:- In respect of goods namely SONY television sets, and SONY panels the Tribunal has set aside the confiscation of the goods and enhancement of value of the assessable value. SAMSUNG television set - Held that:- Confiscation was upheld and allowed to be re-exported on payment of redemption fine of ₹ 5 Lakhs. The enhancement of value of SAMSUNG television sets was also set aside. The Ld. Respondent Commissioner is directed to implement the order and release the goods without insisting of PD Bond and/or Bank Guarantee and in terms of the said orders within 10 days from receipt of this order and report compliance on 10 August, 2018.
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