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        Customs

        Regulation 11 - Signing of notices, etc.

        Customs Authority for Advance Rulings Regulations, 2021

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        Signing requirement for official customs notices: Secretary or authorised officer must sign, with in hearing directions exempted. Every requisition, direction, letter, authorisation or notice issued on behalf of the Authority must be signed by the Secretary or an officer authorised by the Secretary. The signing requirement does not apply to directions issued to an applicant, a Principal Commissioner or Commissioner, or an authorised representative present during the hearing, creating an in hearing exception to the authorised signature control.
                        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.

                              Signing requirement for official customs notices: Secretary or authorised officer must sign, with in hearing directions exempted.

                              Every requisition, direction, letter, authorisation or notice issued on behalf of the Authority must be signed by the Secretary or an officer authorised by the Secretary. The signing requirement does not apply to directions issued to an applicant, a Principal Commissioner or Commissioner, or an authorised representative present during the hearing, creating an in hearing exception to the authorised signature control.


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