Regulation 10 - Form and manner of appeal to Appellate Authority (Omitted) - Customs Authority for Advance Rulings Regulations, 2021

1 [ **** ] **************** NOTES:- 1. Omitted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, 10. Form and manner of appeal to Appellate Authority. (1) An appeal against the advance ruling issued under sub-section (6) of section 28-I shall be made by the applicant in Form CAAR-2 and shall be accompanied by a fee of fifteen thousand rupees. (2) An appeal against the advance ruling issued under sub-section (6) of section 28-I of shall be made by the Principal Commissioner or Commissioner in Form CAAR-3 and no feel shall be payable by the said officer for filing the appeal. (3) An appeal shall be deemed to have been submitted to the Appellate Authority on the date on which it is received in the office of the Appellate Authority.