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    <description>The Tribunal set aside the Commissioner&#039;s Order regarding the clearance of Xmas Lights consignments, remanding the matter for fresh consideration with disclosure of investigation materials to the Appellants. The decision aimed to ensure a fair opportunity for a hearing and address the lack of evidence disclosure post-provisional assessment, ultimately emphasizing a fair and informed reconsideration by the Commissioner.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s Order regarding the clearance of Xmas Lights consignments, remanding the matter for fresh consideration with disclosure of investigation materials to the Appellants. The decision aimed to ensure a fair opportunity for a hearing and address the lack of evidence disclosure post-provisional assessment, ultimately emphasizing a fair and informed reconsideration by the Commissioner.</description>
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