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2003 (4) TMI 335 - CEGAT, NEW DELHIExtract: .......er. Other contention relating to the applicability of the different Rules and Customs Valuation Rules are also raised in this appeal. 3. emsp There is no explanation forthcoming as to how the second show cause notice can be justified in the facts of this case. Since appellant has made out a prima facie case, we exempt the condition for pre-deposit.
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