Advance ruling procedure governs application scrutiny, hearing rights, rejection limits, and written pronouncement timelines. Procedure on receipt of an application for advance ruling requires forwarding the application to the Principal Commissioner of Customs or Commissioner of Customs and, where necessary, calling for relevant records. The Authority may allow or reject the application after examination, but cannot allow it where the question is already pending before customs, the Appellate Tribunal, or any court, or where it is the same as a matter already decided by the Appellate Tribunal or any court. Rejection requires an opportunity of hearing and recorded reasons. If allowed, the Authority must consider further material, hear the applicant if requested, pronounce the ruling in writing within three months, and send copies to the applicant and the customs authority.