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2019 (4) TMI 1092 - AT - CustomsValuation of imported goods - Stainless Steel Seamless Pipes Grade 304 - enhancement of assessment value - rejection of declared value - reliance placed on contemporaneous imports - case of Revenue is that the goods are of prime quality - HELD THAT:- We are not in position to agree with the claim of revenue that the goods are prime quality goods confirming to AISI 303/304. If the manner in which revenue has proceeded to hold the defective stainless steel pipes to be of prime quality on the basis visual inspection report we have no doubt that there can be many more tragedies akin to Bhopal Gas Tragedy in this country. Can such defective pipes which do not confirm to the prescribed standard be used for the same purpose for which certified prime goods of that standard are used. Revenue has further gone on to value the said goods as prime quality goods of the same standard to which the test report of Deputy Chief Chemist CRCL is itself contrary. The approach of revenue is definitely erroneous and cannot be sustained. Appeal allowed - decided in favor of appellant.
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