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2018 (5) TMI 1858 - AT - CustomsValuation of imported goods - Heavy Metal Scrap (HMS) - enhancement of value - no comparable contemporaneous imports showing import of identical goods at a higher value has been provided - Held that:- On the basis of these documentary evidence it is clear that the goods imported by the appellants were Heavy Melting Scrap. The revenue did not adduce any evidence to support the allegation that the goods is not Heavy Melting Scrap but an article of steel. It may be possible that the goods appear to be article of steel but if it is not usable and the same has been used as Melting Scrap by the appellant as evidenced by the end-use certificate, merely because the scrap is in the form of used article of steel it is not sufficient to deny the classification as Heavy Melting Scrap. The revenue has arbitrarily enhanced the revenue from $600 to $700 only on the ground that the goods imported is not Heavy Melting Scrap. Neither any contemporaneous import has been relied upon nor any expert opinion from any technical expert was obtained - the revenue has decided the entire matter on assumption and presumption basis which is not permitted in law - appeal allowed - decided in favor of appellant.
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