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of <h1>Advance Rulings Process: Application Scrutiny, Correction, Hearing, and Communication Under 2021 Customs Regulations</h1> The Customs Authority for Advance Rulings Regulations, 2021, outlines the procedure for handling applications. Upon receipt, applications are scrutinized for deficiencies, which must be rectified within a specified time. Once corrected, applications receive a serial number and are forwarded to the relevant Customs officials for records and comments. If an application is potentially subject to rejection, the applicant is notified and given a chance to be heard. Hearings are scheduled on working days, and the Authority may pass orders based on the hearing or available records. Advance rulings are communicated to both the applicant and the concerned Customs officials.
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