2018 (5) TMI 2037

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..... ner (AR), for the Respondent. ORDER This appeal lies against Order-In-Original No. COMMR/TKG/ADJN/19/2008-09, dated 24th December, 2008 of Commissioner of Customs, CSI Airport, Mumbai in which the import of 200 nos. and 378 nos. of 'active identity token' vide Bill of Entry No. 41771/6-1-2008 and 45924/2-2-2008 was reassessed to enhance the declared value of Rs. 1,11,635/- and Rs. 2,09,922/- to .....

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..... or at any time in the future, precluded such. Reliance is placed on the decision of the Tribunal in Scorpian International v. Commissioner of Customs, Central Excise & Service Tax, Indore [2017 (357) E.L.T. 1093 (Tri.-Del.)]. 3. We have heard Learned Authorised Representative who reiterates the findings of the original authority. 4. The appellant is an export oriented unit and the proc .....

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..... ssment order not lead either to any differential duty that was to be recovered nor any other consequences that could lead to confiscation of the goods. It has been held in re ASB International Pvt. Ltd. that - '6. We find that the respondent is 100% EOU and their import is not chargeable to customs duty therefore, even if there is any variations in the valuation, there will be no effect of .....

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