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2018 (3) TMI 872 - AT - CustomsValuation - enhancement of value of imported scrap on the basis of the report submitted by the Chartered Engineer - Held that: - As the report of the Chartered Engineer is not conclusive, in that circumstances, it cannot be held that the appellant has mis-declared the goods, as appellant was not knowing the contents heaving purchased on high sea sale basis and they have declared the goods as per the import documents - charge of mis-declaration is not sustainable against the appellant - appeal allowed - decided in favor of appellant.
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