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        Customs

        Regulation 14 - Additional facts by way of petition. 

        Customs Authority for Advance Rulings Regulations, 2021

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        Additional facts submission: Authority may require further facts and verified documents by petitioner for advance rulings. The Authority may, suo motu or on petition, permit or require the applicant or the Principal Commissioner or Commissioner to submit additional facts necessary for an advance ruling; such additional facts submitted by a petitioner must be supported by necessary documents, if any, and duly verified.
                          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.

                                Additional facts submission: Authority may require further facts and verified documents by petitioner for advance rulings.

                                The Authority may, suo motu or on petition, permit or require the applicant or the Principal Commissioner or Commissioner to submit additional facts necessary for an advance ruling; such additional facts submitted by a petitioner must be supported by necessary documents, if any, and duly verified.


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