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<h1>Advance Ruling procedure requires forwarding to Commissioner, hearing on request, and written pronouncement within prescribed timeframe.</h1> Advance ruling applications must be forwarded to the Principal Commissioner or Commissioner of Customs and relevant records may be called for. The Authority may allow or reject applications but must not reject matters already pending in the applicant's case or identical to matters decided by the Appellate Tribunal or a court; rejection requires an opportunity to be heard and written reasons. If allowed, the Authority may consider additional materials, provide a hearing on request including through an authorised representative, pronounce the ruling within the prescribed timeframe, and send a certified copy to the applicant and the Commissioner.