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    <title>Valuation of Imported Goods Upheld Due to Lack of Evidence on Chartered Engineer&#039;s Examination Process.</title>
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    <description>Valuation of imported goods - Chartered Engineer’s report, admits that goods imported by appellant are only scrap but scrap was in the kind of ‘Tread’, ‘Taste’, and ‘Troma/Trump’ etc. - As nothing has been brought on record, how the examination was done by the Chartered Engineer to find out how much is the quantity of ‘Tread’, ‘Taste’ and ‘Troma/Trump’ are not scrap - valuation cannot be rejected.</description>
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      <description>Valuation of imported goods - Chartered Engineer’s report, admits that goods imported by appellant are only scrap but scrap was in the kind of ‘Tread’, ‘Taste’, and ‘Troma/Trump’ etc. - As nothing has been brought on record, how the examination was done by the Chartered Engineer to find out how much is the quantity of ‘Tread’, ‘Taste’ and ‘Troma/Trump’ are not scrap - valuation cannot be rejected.</description>
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