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    <description>The Tribunal granted the department&#039;s application for a stay on the appellate Commissioner&#039;s order, emphasizing the need for early disposal of the appeal. The decision highlighted the importance of maintaining consistency in valuation practices and preventing potentially precedent-setting rulings based on unconscionable deductions without adequate international trade practice support. The stay was granted due to concerns over the significant discount granted on imported goods and the potential implications for future assessments.</description>
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