Regulation 18 - Hearing of application - Customs Authority for Advance Rulings Regulations, 2021

18. Hearing of application . - (1) On the day fixed for hearing or any other day to which the case is adjourned, the Authority shall hear the applicant or his authorised representative in cases where it is proposed to reject the application or where the applicant seeks an opportunity of being heard; the Authority may also hear the Principal Commissioner or Commissioner or his authorised representative, if it considers it necessary, before pronouncing its advance ruling. (2) In an appropriate case, the Authority may call upon any person to depose or to supply such material or document, as it may consider necessary to arrive at a decision. (3) The Authority may, in an appropriate case where an important question of law arises, make a reference to a law officer of the Central Government including the Attorney-General and Solicitor General to furnish his opinion to the Authority in the matter, as per the extant procedure in this regard. (4) The Authority may, on such conditions as the circumstances of the case require, adjourn the hearing of the application.