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    <title>Rejection of Ball Valve Import Valuation Overturned; Enhanced Value Based on Suspicion Deemed Unjustified.</title>
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    <description>Valuation of imported goods - Ball Valves - The transaction value has not been rejected by the Lower Authority by production of any positive evidences and the value stands enhanced only on the basis of suspicion and by referring the Tariff Value of the raw materials - Rejection of value cannot sustain.</description>
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      <description>Valuation of imported goods - Ball Valves - The transaction value has not been rejected by the Lower Authority by production of any positive evidences and the value stands enhanced only on the basis of suspicion and by referring the Tariff Value of the raw materials - Rejection of value cannot sustain.</description>
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