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    <description>The Tribunal found that the loading of the value on the imported goods without allowing the assessee to explain violated the principles of natural justice. Consequently, the case was remanded to the adjudicating authority for a fresh consideration, emphasizing the importance of following due process and ensuring fairness in valuation assessments. The Tribunal highlighted the necessity of affording both parties a fair opportunity to present their case, ultimately allowing the appeal through remand without expressing any opinion on the case&#039;s merits.</description>
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