Continuity of advance ruling proceedings is ensured through Board-specified substitute Authorities during absence, incapacity, or vacancies. Proceedings under the Customs Authority for Advance Rulings Regulations, 2021 may be handled by another Authority specified by the Board when the regular ... Summary
Continuity of advance ruling proceedings is ensured through Board-specified substitute Authorities during absence, incapacity, or vacancies.
Proceedings under the Customs Authority for Advance Rulings Regulations, 2021 may be handled by another Authority specified by the Board when the regular Authority cannot discharge its functions due to absence, illness, another cause, or a vacancy. The specified Authority may be situated elsewhere and acts as the concerned Authority.
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