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2019 (6) TMI 25 - AT - CustomsValuation of imported goods - Scrap - rejection of declared value - enhancement of value in terms of Rule 4 of the customs Valuation (Determination of value of imported goods) Rules, 2007 - HELD THAT:- There are reports of Chartered Engineers which suggest that part of the material is serviceable. We have seen the pictures of material, from which it appears that it contains certain triangular shaped material which could also be used as such. However, the same can also be used as heavy melting scrap for the purpose of melting. The appellant had approached Revenue for mutilation of goods, however, the said request was not considered. We find that in the present circumstances, the appellant may be permitted to clear the scrap after mutilation at their own cost - appeal allowed - decided in favor of appellant.
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