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of <h1>Authorized Representatives Must File Appearance Documents Before Hearings Under Regulation 16 of 2021 Customs Rules.</h1> Regulation 16 of the Customs Authority for Advance Rulings Regulations, 2021 requires an authorized representative appearing for an applicant or a Principal Commissioner or Commissioner to file a document authorizing their appearance before the Secretary prior to the hearing. Any change in the authorized representative must be communicated to the Secretary and the opposing party. Only the applicant, the concerned Principal Commissioner or Commissioner, or their authorized representatives may be heard in person unless special permission is granted by the Authority.
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