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          <h1>Regulation 10: Authority Must Forward Applications Lacking Commissioner to Chairman for Designation in Specified Timeframe</h1> Regulation 10 of the Authority for Advance Rulings (Customs, Central Excise, and Service Tax) Procedure Regulation, 2005, mandates that if an application lacks a specified Principal Commissioner or Commissioner, the Authority must forward the application to the Chairman of the Central Board of Excise and Customs. The Chairman is required to designate a Principal Commissioner or Commissioner within a specified timeframe. If no designation occurs within this period, the application will proceed without a designated Principal Commissioner or Commissioner. This regulation was amended as per Notification 23/2014 dated August 6, 2014.

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