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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Procedure for Inspecting Records Under Regulation 22: Written Request Required, Note-Taking Allowed, Copying Prohibited.</h1> Regulation 22 of the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005, outlines the procedure for inspecting records related to applications or petitions. It permits the applicant or the relevant Commissioner, or their authorized representative, to inspect documents relied upon during proceedings, upon a written request to the Secretary. The inspection must occur in the presence of an Authority officer, and while note-taking is allowed, copying documents is prohibited. This provision was amended in 2014 to substitute the title of the relevant Commissioner.