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of <h1>Regulation 12 Update: Notices or documents must be served as per the Act's provisions, overriding previous delivery methods.</h1> Regulation 12 of the Customs Authority for Advance Rulings Regulations, 2021, outlines the mode of service for notices and documents. According to the updated provision, notices or documents required to be served on parties involved in an application or petition, including a Principal Commissioner or Commissioner, must be served as per the Act's provisions. Previously, the regulation specified that service could be executed by hand delivery, registered post, speed post, courier, or electronic means such as email or fax, with delivery deemed complete if sent to the address provided in the application or petition.
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