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2009 (7) TMI 309

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..... dent in the meantime have not completed the assessment. It will not be possible for this court to itself determine under which head the goods are classifiable - In our opinion that would be for the Adjudicating Authority - Adjudicating Authority in terms of Section 17 of the Customs Act is directed to complete the process of assessment. - 3153 of 1990 - - - Dated:- 30-7-2009 - Shri S.N. Kantawa .....

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..... It will not be possible for this court to itself determine under which head the goods are classifiable. In our opinion that would be for the Adjudicating Authority. In these circumstances, the petition can be disposed of by issuing following directions: (1) The Adjudicating Authority in terms of Section 17 of the Customs Act to complete the process of assessment. As much time has passed, before .....

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