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2006 (12) TMI 575 - AT - CustomsExtract: .......on the assessable value to be determined, the impugned order is set aside and the matter remanded to the Commissioner for adjudicating the allegations afresh in the light of our various observations above. Of course, the appellants will be given adequate opportunity of being heard before such adjudication. (Pronounced in the Open Court on 11.12.06)
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