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    <description>The Tribunal allowed the appeal by remanding the matter back to the Commissioner of Customs for reconsideration. The Tribunal emphasized the importance of an amendment in the sales contract that impacted the case. The Commissioner was directed to review all documents, particularly the crucial amendment, and hear the Appellants before making a fresh decision. The judgment was delivered on 11/01/2019, concluding the case with a remand for a new determination.</description>
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