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        Customs

        Regulation 1 - Short title and commencement

        Customs Authority for Advance Rulings Regulations, 2021

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        Customs authority for advance rulings creates a procedural framework and supersedes prior regulations under statutory customs powers. The regulations establish the Customs Authority for Advance Rulings as the procedural framework for advance rulings under the Customs Act, issued under specified statutory powers, and expressly supersede the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 insofar as they relate to customs matters, with a commencement on publication in the Official Gazette.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Customs authority for advance rulings creates a procedural framework and supersedes prior regulations under statutory customs powers.

                            The regulations establish the Customs Authority for Advance Rulings as the procedural framework for advance rulings under the Customs Act, issued under specified statutory powers, and expressly supersede the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 insofar as they relate to customs matters, with a commencement on publication in the Official Gazette.


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