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<h1>Advance Rulings Authority Can Reopen Hearings, Conduct Inquiries, and Exercise Civil Court Powers Under 2005 Procedure Regulation</h1> The Authority for Advance Rulings under the 2005 Procedure Regulation possesses the power to hear and determine applications and petitions related to customs, central excise, and service tax. It can address difficulties in implementing its orders, either on its own or upon request, within three months of identifying the issue. The Authority may reopen hearings for sufficient cause before issuing a ruling. It can direct examinations, conduct inquiries, and call for expert reports as needed. Additionally, it holds civil court powers for discovery, enforcing attendance, issuing commissions, and compelling the production of records.