Refund Ordered: No Evidence of Mis-declaration in Goods' Value; Assessable Value Rejection Overturned; Deposit Returned.

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....Valuation of imported goods - rejection of assessabla value - The statements, as summarized, only show that the respondent was ignorant of many factors, but it does not establish that the respondent had mis-declared the value. It is also evident that there was no chemical analysis report nor was any sample drawn to allege mis-declaration of the nature of the goods. - amount already deposited need to be refunded - AT....