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          <h1>Principal Commissioner Authorized to Appeal Advance Rulings Under Updated Regulation 9 of Customs Authority for Advance Rulings 2021</h1> Regulation 9 of the Customs Authority for Advance Rulings Regulations, 2021, authorizes the Principal Commissioner or Commissioner to file an appeal against an advance ruling, as per sub-section (1) of section 28KA. This provision was updated by Notification No. 63/2022 - Customs (N.T.) dated July 20, 2022, which amended the wording from 'of shall be' to 'is' regarding the authorization to appeal.

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