Customs Valuation of Imported Aluminium Scrap Challenged; Tribunal's Previous Decision Considered Applicable; Customs' Value Enhancement Criticized.

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....Valuation of imported goods - Aluminium Scrap - rejection of declared value - These imports were made subsequent to the imports made in earlier order therefore, the ratio of the above decision of this tribunal is squarely applicable in the present case. The enhancement of the value is absolutely incorrect, arbitrary and without application of mind.....