Customs Overreach: Revenue's Value Enhancement of Goods Unjustified Without Expert Opinion, No Grounds for Penalties or Confiscation.

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....Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to show that the goods were actually usable as steel sheets/strips. - There is no justification for enhancing the value of the goods or to confiscate the same or to impose penalties upon the appellants.....