Advance ruling hearings safeguard applicant participation while permitting evidence, legal opinions, departmental representation, and conditional adjournments. Hearing of advance ruling applications requires the Authority to hear the applicant or authorised representative where rejection is proposed or an ... Summary
Advance ruling hearings safeguard applicant participation while permitting evidence, legal opinions, departmental representation, and conditional adjournments.
Hearing of advance ruling applications requires the Authority to hear the applicant or authorised representative where rejection is proposed or an opportunity of hearing is requested. The Authority may hear customs representatives where necessary, require evidence or documents, seek an opinion from a Central Government law officer on an important legal question, and adjourn the hearing on appropriate conditions.
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