Regulation 21 - Modification of order or advance ruling - Customs Authority for Advance Rulings Regulations, 2021

21. Modification of order or advance ruling. - The Authority may suo motu or on a petition by the applicant or the Principal Commissioner or Commissioner, but before pronouncement of an advance ruling or before an advance ruling pronounced has been given effect to, on being satisfied that an order or advance ruling was pronounced under mistake of law or fact, modify such order or advance ruling in such respects as it considers appropriate, after allowing the applicant and Principal Commissioner or Commissioner concerned a reasonable opportunity of being heard.