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of <h1>Ex Parte Disposal Allowed if Parties Fail to Appear; Regulation 19 Allows Fresh Hearing with Valid Reason.</h1> Regulation 19 of the Customs Authority for Advance Rulings Regulations, 2021, allows for the ex parte disposal of an application if the applicant or the Principal Commissioner/Commissioner fails to appear for a hearing. If the absent party applies within seven days of receiving the order and provides a satisfactory reason for their absence, the Authority may set aside the ex parte decision, allowing for a fresh hearing after giving the opposite party a chance to be heard. A 2022 notification amended the wording from 'under this rule' to 'under this regulation.'
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