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1997 (7) TMI 372 - CEGAT, NEW DELHIExtract: .......wing the appellant to produce documentary evidence in support of the declared value. 7. emsp For the reasons indicated above, we set aside the impugned order and remand the case to the jurisdictional adjudicating authority for decision afresh in accordance with law and in the light of observations contained in this order. 8. emsp Appeal is allowed.
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