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of <h1>Regulation 18: Customs Authority Hearing Procedures for Application Rejection or Upon Request, with Possible Adjournments and Additional Evidence.</h1> Regulation 18 of the Customs Authority for Advance Rulings Regulations, 2021, outlines the procedure for hearing applications. The Authority will hear the applicant or their representative if the application is likely to be rejected or if a hearing is requested. It may also hear from the Principal Commissioner or Commissioner if deemed necessary. The Authority can request additional evidence or testimony to make a decision. In cases involving significant legal questions, the Authority may seek opinions from Central Government law officers. Hearings can be adjourned based on case circumstances.
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