Insufficient Evidence to Reclassify Imported Steel Nuts; Initial Valuation Stands, No Basis for Penalties or Value Enhancement.

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....Valuation of imported goods -steel nuts - The evidence on record is not sufficient to determine the impugned goods either as ‘stainless steel’ or as ‘other ally steel’ and, in the absence of such evidence, the declaration cannot be faulted. There is no ground to dispute the valuation. Hence, the enhancement of values and detriment built upon alleged misdeclaration fails - AT....