TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Regulation 21 of 2021 allows Customs Authority to modify rulings for legal or factual errors before implementation.</h1> The Customs Authority for Advance Rulings Regulations, 2021, under Regulation 21, allows the Authority to modify an order or advance ruling either on its own initiative or upon a petition by the applicant, Principal Commissioner, or Commissioner. This modification can occur before the ruling is pronounced or before it has been implemented, provided there is a mistake of law or fact. The Authority must ensure that the concerned parties, including the applicant and the Principal Commissioner or Commissioner, are given a reasonable opportunity to be heard before making any modifications.
TaxTMI 
TaxTMI 
