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2005 (6) TMI 457 - AT - CustomsExtract: .......lants and the other by the department. The goods should be re-valued in the above manner and a decision arrived at during the remand proceedings. We, therefore, remand the matter to the Adjudicating Authority to have a Panel constituted as directed above and take a final decision. The stay application as well as the appeal are disposed of as above.
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