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2019 (11) TMI 850 - HC - CustomsMaintainability of appeal - issue relating to valuation - Section 130 of the Customs Act - HELD THAT:- We have perused the impugned order and all that the impugned order does is to remand the matter to the original adjudicating authority to decide the issue of jurisdiction after the Supreme Court decision in the case of Mangli Impex Limited Vs. Union of India is rendered and then proceed on merits by providing opportunity to the assessee of being heard. Petition disposed off.
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