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of <h1>Central Government can relax IRS (Customs and Central Excise) Group 'A' Rules, 2016 under Rule 12 with written reasons.</h1> Rule 12 of the Indian Revenue Service (Customs and Central Excise) Group 'A' Rules, 2016 grants the Central Government the authority to relax any provisions of these rules. This power can be exercised when deemed necessary or expedient, provided that the reasons for such relaxation are documented in writing. Additionally, this action must be taken in consultation with the Commission and can apply to any class or category of persons.
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