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2003 (11) TMI 222 - AT - CustomsExtract: .......es in the matter. On the appellant s plea that the enhanced value is required to be accepted, the matter is remanded to the original authority for de novo consideration. As the goods are still in custody, the matter may be adjudicated within one month from the receipt of this order. Thus, the appeal is allowed by way of remand. Ordered accordingly.
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