Regulation 14 - Additional facts by way of petition. - Customs Authority for Advance Rulings Regulations, 2021

14. Additional facts by way of petition. - (1) The Authority may, at its discretion, either suo motu or on a petition made to this effect by a party to the application, permit or require the applicant or the Principal Commissioner or Commissioner to submit such additional facts as may be necessary to enable it to pronounce its advance ruling. (2) The additional facts sought to be brought on record, by the petitioner shall be supported by necessary documents, if any, duly verified.