Certification requirement for advance rulings: copies must be certified and sent to applicant and customs commissioner. A copy of every advance ruling must be sent to the applicant and to the Principal Commissioner or Commissioner of Customs, and that dispatched copy must be certified as a true copy of the original. Certification may be effected by the Principal Commissioner or Commissioner, by the Authority for Advance Rulings, or by any officer duly authorised by the Principal Commissioner or Commissioner on behalf of the Authority for Advance Rulings.
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Provisions expressly mentioned in the judgment/order text.
Certification requirement for advance rulings: copies must be certified and sent to applicant and customs commissioner.
A copy of every advance ruling must be sent to the applicant and to the Principal Commissioner or Commissioner of Customs, and that dispatched copy must be certified as a true copy of the original. Certification may be effected by the Principal Commissioner or Commissioner, by the Authority for Advance Rulings, or by any officer duly authorised by the Principal Commissioner or Commissioner on behalf of the Authority for Advance Rulings.
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