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Issues Involved:
Jurisdiction of the Commissioner to issue an Advance Ruling without goods or offences to adjudicate. Analysis: The judgment revolves around the issue of the Commissioner's authority to issue an Advance Ruling in the absence of any goods or offences to adjudicate. The impugned order, although purported to be an adjudication order, was found to lack the necessary elements for adjudication under the Customs Act, 1962. The definition of "adjudicating authority" under Section 2(1) of the Act was crucial in determining the Commissioner's scope of power. It was highlighted that Section 129A of the Act allows the Tribunal to hear appeals against orders passed by a Commissioner acting as an adjudicating authority. However, in this case, the Commissioner's order resembled an Advance Ruling rather than a proper adjudication order due to the absence of goods or offences to be adjudicated. The judgment emphasized that the Customs Act, 1962, provides for a separate authority for Advance Ruling, which the Commissioner does not fall under. Therefore, the Commissioner exceeded his jurisdiction by issuing an order akin to an Advance Ruling and directing an appeal to be filed with the Tribunal. The Tribunal ruled that the impugned order should be set aside in such circumstances. It was clarified that if future imports are made by the appellants and requests are submitted for the mutilation of imported goods, the appropriate adjudicating authority should handle the matter in accordance with the law. The judgment concluded by outlining the appeal procedure for the appellants, stating that if they are aggrieved by any future decisions, they should follow the standard appeal process by either filing appeals with the Commissioner of Customs (Appeals) or with the Tribunal as prescribed by law. The present appeal was disposed of with the direction for future actions to be taken in line with the legal provisions concerning adjudication and appeals in customs matters.
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