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2012 (5) TMI 413 - AT - CustomsRevision of the value in order to arrive at the Assessable Value – Held that:- it is upto the proper officer of Customs to determine the assessable value and upto the assessee to pay up the duty thereon. This aspect of determination of assessable value and payment of duty thereon is, however, beyond the scope of the show-cause notice and hence beyond the scope of the present proceedings, case remanded to the original authority directing it to pass a speaking order in de novo adjudication of the show-cause notice, appeals are disposed of
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