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    <description>The Tribunal set aside the impugned order, allowing the appellants&#039; appeals and dismissing the Revenue&#039;s appeals. It emphasized the importance of considering quantity, quality, and contractual agreements in the valuation of imported goods. The Tribunal criticized the Revenue&#039;s valuation approach, highlighting a lack of evidence and breach of Principles of Natural Justice.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appellants&#039; appeals and dismissing the Revenue&#039;s appeals. It emphasized the importance of considering quantity, quality, and contractual agreements in the valuation of imported goods. The Tribunal criticized the Revenue&#039;s valuation approach, highlighting a lack of evidence and breach of Principles of Natural Justice.</description>
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