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2003 (12) TMI 497 - AT - CustomsExtract: .......r the assessing officer to doubt the value of the goods. Even assuming that it was the value that is to be determined would be in terms of Rule 5 onwards apply sequentially. 6. emsp The appeal is accordingly allowed, the impugned order set aside and the matter remanded to the Commissioner (Appeals) for disposal of the appeal in accordance with law.
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