Import Valuation Case Dismissed as Foreign Fraud Investigations Remain Unresolved; Proceedings Deemed Premature.

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....Under-valuation of import goods - Since the investigations with regard to alleged fraud committed in exportation of goods in the originating country, has not attained finality, it cannot be hypothetically concluded that the appellant had indulged into the activities of undervaluing the goods - the present proceedings initiated against the appellant were premature and cannot be sustained - AT....