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2003 (12) TMI 556 - AT - CustomsExtract: .......he adjudication thereof. We, therefore, agree with the appellants that a new case is sought to be made out beyond the scope of the show cause notice by the Commissioner (Appeals). We, therefore, hold that the Commissioner (Appeals) ought to have directed acceptance of the declared value. 6. emsp In the result, both the appeals are allowed as above.
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