Regulation 22 - Rectification of mistakes - Customs Authority for Advance Rulings Regulations, 2021

22. Rectification of mistakes. - (1) The Authority may, with a view to rectifying any mistake apparent from the record, amend any advance ruling pronounced by it before such ruling has been given effect to. (2) Such amendment may be made suo motu or when the mistake is brought to the notice of the Authority by the applicant or the Principal Commissioner or Commissioner, but only after allowing the applicant and the Principal Commissioner or Commissioner a reasonable opportunity of being heard.