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of <h1>Regulation 10 of Customs Authority for Advance Rulings Regulations, 2021, omitted; changes appeal process and fee requirements.</h1> Regulation 10 of the Customs Authority for Advance Rulings Regulations, 2021, which detailed the form and manner of appeal to the Appellate Authority, has been omitted as per Notification No. 63/2022 dated July 20, 2022. Previously, it required applicants to file appeals using Form CAAR-2 with a fee of fifteen thousand rupees, while appeals by the Principal Commissioner or Commissioner used Form CAAR-3 without a fee. Appeals were considered submitted on receipt by the Appellate Authority's office.
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