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2009 (1) TMI 708 - AT - CustomsValuation - Enhancement of - Held that: - Once the price was enhanced, the revenue is supposed to make all the enquiries as it may consider necessary before increasing the price. The second show cause notice cannot be issued on the same subject when the declared price was not accepted initially and already stands enhanced. Besides, we further note that the price has been enhanced on the basis of some quotations etc. and no direct evidence is available. In view of this the subsequent enhancement cannot be upheld - appeal dismissed.
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