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of <h1>Key Definitions and Updates in the Customs Authority for Advance Rulings Regulations, 2021</h1> The Customs Authority for Advance Rulings Regulations, 2021, outlines definitions pertinent to its framework. 'Act' refers to the Customs Act, 1962. An 'authorised representative' can be an individual defined under section 146A of the Act or appointed by the Central Government or Central Board of Indirect Taxes and Customs. A 'petition' includes interlocutory or incidental filings in applications. 'Principal Commissioner or Commissioner' relates to those specified in applications. The 'Secretary' is an officer of a specific rank designated by the Authority. Terms not defined in these regulations adopt meanings from the Act. Recent notifications have updated certain provisions.
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