Rusted Pipe Import Dispute: Confiscation and Value Enhancement Deemed Unjustified Due to Bona Fide Intent.

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....Valuation of imported goods - secondary quality rusted pipes - The request for mutilation of the goods would show bonafides of the appellant that they intended only to import scrap and not pipes which are to be reused. - Thus, the confiscation of goods as well as enhancement of value cannot be justified - AT....