TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Authority Can Modify Rulings Under Regulation 18 for Mistakes Before Implementation; Parties Must Have Opportunity to Present Case.</h1> Regulation 18 of the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005, allows the Authority to modify an order or advance ruling if it was made under a mistake of law or fact. This modification can occur either on the Authority's own initiative or upon a petition by the applicant or relevant Commissioner. The modification must take place before the ruling is pronounced or implemented. Both the applicant and the Commissioner must be given a reasonable opportunity to present their case before any modification is made.
TaxTMI 
TaxTMI 
