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Regulation 26 - Declaration of advance ruling to be void in certain circumstances - Customs Authority for Advance Rulings Regulations, 2021Extract 26. Declaration of advance ruling to be void in certain circumstances . - (1) Where it is brought to the notice of the Authority on a representation made by the Principal Commissioner or Commissioner concerned or otherwise that an advance ruling pronounced by it has been obtained by the applicant by fraud or misrepresentation of facts, the matter shall be examined by the Authority and any such representation shall be supported by an affidavit duly attested and accompanied with attested copies of documents relied upon. (2) If the Authority after examining the representation is prima facie of the view that the advance ruling appears to have been obtained by the applicant by fraud or misrepresentation of facts, the applicant shall be given a notice to explain as to why the ruling should not be declared void ab initio under sub-section (1) of section 28K. (3) The notice referred to in sub-regulation (2) to the applicant shall be in writing - (a) informing him of the grounds on which it is proposed to declare the advance ruling as void ab initio; (b) enclosing copies of the documents, if any, sought to be relied upon; (c) giving an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds for declaring the advance ruling void ab initio; and (d) giving a reasonable opportunity of being heard in person or through an authorised representative in the matter. (4) A copy of the notice with enclosures shall also be forwarded to the Principal Commissioner or Commissioner for comments, if any, and a reasonable opportunity shall also be given to the Principal Commissioner or Commissioner or his authorised representative of being heard before passing any order. (5) Where the Authority finds that the advance ruling was obtained by the applicant by fraud or misrepresentation of facts, the same shall be declared void ab initio.
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