Authority Reassesses Aluminum Scrap Value Ignoring Data; Witness Statements Unreliable Due to Lack of Cross-Examination.

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....Undervaluation of goods - The adjudicating authority has proceeded to redetermine the value of imported aluminium scrap on the basis of the DGOV circular without considering and overlooking the contemporaneous data available before it on record. - further, the statements of witnesses cannot be relied upon as they failed to appear for cross-examination.....