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    <description>The Commissioner exceeded jurisdiction by issuing an order resembling an Advance Ruling without goods or offences to adjudicate. The Tribunal set aside the order, clarifying that future imports should be handled by the appropriate adjudicating authority. Appellants were directed to follow standard appeal procedures with the Commissioner of Customs (Appeals) or the Tribunal for any grievances in line with customs laws.</description>
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      <description>The Commissioner exceeded jurisdiction by issuing an order resembling an Advance Ruling without goods or offences to adjudicate. The Tribunal set aside the order, clarifying that future imports should be handled by the appropriate adjudicating authority. Appellants were directed to follow standard appeal procedures with the Commissioner of Customs (Appeals) or the Tribunal for any grievances in line with customs laws.</description>
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