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    <title>Amendments to the structure of Authority for Advance Rulings</title>
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    <description>Amendments reconfigure the institutional role of the Authority for Advance Rulings so that on constitution of a new Customs Advance Rulings body the existing Authority shall cease to act as an advance-ruling body for customs and shall instead act as an appellate authority; it shall not admit appeals against its earlier advance-ruling orders after that constitution, and where the Authority hears advance-ruling applications under the Act the Revenue Member shall fill the specified bench member role.</description>
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