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2013 (9) TMI 1037 - KARNATAKA HIGH COURTJurisdiction for assessment - Tribunal vide impugned order reported in [2009 (10) TMI 480 - CESTAT, BANGALORE] held that Assistant Commissioner or Deputy Commissioner of Customs, Chennai is not competent to determine value of goods imported through ICD, Bangalore - Appellant sought direction to Appellate Authority to decide matter afresh in view of order passed by Tribunal on merits in accordance with law and uninfluenced by observations made therein - Respondent has no objection for making such observations - Therefore Appellate Authority to dispose of appeal on merits in accordance with law.
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