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<h1>Regulation 9: Advance Rulings Application Process Explained-Submission, Review, and Applicant Hearing Rights Outlined</h1> Regulation 9 of the Authority for Advance Rulings (Customs, Central Excise, and Service Tax) Procedure Regulation, 2005 outlines the procedure for handling applications. Upon receipt, applications are stamped, acknowledged, and recorded. They are scrutinized for deficiencies, which must be rectified within a specified time. Once corrected, the application is registered and forwarded to the relevant Commissioner for comments. The Authority reviews the application and may issue a notice if rejection is considered. Hearings are scheduled, and decisions are communicated to the applicant and relevant Commissioner. The applicant has the right to a hearing before the advance ruling is pronounced.