Fraud or misrepresentation can void an advance ruling and exclude the ruling period for duty recovery limits. An advance ruling may be declared void ab initio if it was obtained by fraud or misrepresentation of facts, and the Act then applies as if the ruling had never been made. For limitation purposes, the period between the date of the advance ruling and the date of the voiding order is excluded when computing the time for notice to recover duty not levied, short-levied, not paid or short-paid on account of the ruling. A copy of the order must be sent to the applicant and the customs authority concerned.