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    <description>Appeals from decisions of subordinate customs officers lie to the Commissioner (Appeals), must be filed in the prescribed form within the limitation period, and may be extended for sufficient cause; the Commissioner (Appeals) must afford hearing rights, allow reasonable adjournments, may permit additional grounds for non-willful omissions, and may confirm, modify, annul or remit matters, while ensuring written reasoned orders and procedural safeguards before enhancing penalties or requiring additional duty.</description>
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      <description>Appeals from decisions of subordinate customs officers lie to the Commissioner (Appeals), must be filed in the prescribed form within the limitation period, and may be extended for sufficient cause; the Commissioner (Appeals) must afford hearing rights, allow reasonable adjournments, may permit additional grounds for non-willful omissions, and may confirm, modify, annul or remit matters, while ensuring written reasoned orders and procedural safeguards before enhancing penalties or requiring additional duty.</description>
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