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    <description>Failure to effectively serve the show cause notice and to provide a real opportunity to contest the case meant the adjudication order could not stand, and remand was required on natural justice grounds. The dispute over whether the imported consignments were correctly described as sets or complete TV kits, and the linked valuation and classification questions, also had to be reconsidered. The larger bench ruling applicable to the matter governed the approach, so the description, valuation and classification issues were directed to be readjudicated afresh after hearing both sides.</description>
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