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2018 (9) TMI 1287 - AT - CustomsValuation of imported goods - Aluminium scrap classified as tough/taboo - goods were not of prime quality - enhancement of value - appellant’s contention is that the slabs found by the officers were not of prime Aluminium and the same were in the nature of scrap - is enhancement of value justified? Held that:- An identical case of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency [2018 (3) TMI 563 - CESTAT ALLAHABAD], where, the charges of mis-declaration and the consequent enhancement of value were set aside by holding that there is no intention of the appellant to mis-declare the goods for the reason that the appellant under-took to mutilate the goods which were objected to be of prime nature by Revenue. Appeal allowed - decided in favor of appellant.
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