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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision regarding the final assessment of Bills of Entry for Liquified Natural Gas (LNG) imports, determining that the assessable value should be based on the quantity delivered as per the contract. Relying on a previous ruling, the Tribunal dismissed the Revenue&#039;s appeals, confirming the importance of the contracted quantity in assessing the value for customs duty purposes.</description>
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