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    <description>The Board constitutes territorial review Committees under the Customs Act by designating panels of two Commissioners of Customs to serve as the Committee for areas within the jurisdiction of the named Commissioner of Customs (Appeals). The order pairs specified Commissioner posts across ports, airports, cargo complexes, inland container depots and preventive formations, identifies the corresponding appellate authority for each grouping, and clarifies that cross-designations empower certain Central Excise Commissioners to act as Commissioners of Customs and that &quot;Commissioner&quot; includes &quot;Principal Commissioner&quot; where applicable.</description>
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