Undervaluation Allegation in Non-Alloy Steel Plates Case Lacks Evidence, Penalization Questioned Under Trade Rules.

Valuation of imported goods - hot rolled steel plates (non-alloy) - Such excess undervaluation, as alleged, should have been subject to serious investigation and appropriate penalties imposed if found to be so. In the absence of such, it can only be deduced that the exercise of enhancement of value so undertaken was without sufficient evidence on hand. .....

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