Advance-ruling application procedure requires defect rectification, departmental comments, notice before rejection, and hearing before ruling pronouncement.

Advance-ruling applications are scrutinised for defects, which applicants must rectify within the time granted; receipt is effective on resubmission after correction. Defect-free applications receive a serial number and are forwarded to the concerned customs commissioner for records and comments. The Authority considers admission or rejection, giving notice and a hearing opportunity where rejection is prima facie proposed. Following allowance, the applicant may seek a hearing before pronouncement of the advance ruling. Hearings may be held physically or through another medium, and rulings or orders are communicated to the parties.

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