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    <description>A Centralised Adjudication Cell will handle adjudication of cases at Commissioner and Additional/Joint Commissioner competency levels, while Sections/Assessment Groups will issue Show Cause Notices, adjudicate matters within their assigned scope, and carry out recovery and enforcement; import cases follow document filing and classification/value rules for allocation, and export cases are allocated to specified sections by export scheme with the highest duty/incentive determining jurisdiction when multiple schemes are involved.</description>
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