Regulation 9 - Appeal against advance ruling - Customs Authority for Advance Rulings Regulations, 2021

9. Appeal against advance ruling . The Principal Commissioner or Commissioner 1 [ is ] authorised to file appeal against the advance ruling in terms of sub-section (1) of section 28KA. **************** NOTES:- 1. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, of shall be