Procedure on receipt of application

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the 1 [Principal Commissioner of Customs or] Commissioner of Customs. (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application : Provided that the Authority shall not allow t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such further material as may be placed before it by the applicant or obtained by the Authority, pronounce its advance ruling on the question specified in the application. (5) On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorised representative. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... read as, ninety days 3. Substituted vide THE FINANCE ACT, 2018 , before it was read as, 2 [six months] 4. Omitted vide Finance Act, 2022 before it was read as by the Members - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Man .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X