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<h1>Advance Rulings Mistake Correction: Regulation 22 Allows Amendments Before Implementation with Opportunity to Be Heard</h1> Regulation 22 of the Customs Authority for Advance Rulings Regulations, 2021, addresses the rectification of mistakes in advance rulings. The Authority is empowered to amend any ruling to correct apparent mistakes before the ruling is implemented. This amendment can be initiated by the Authority itself or upon notification by the applicant, Principal Commissioner, or Commissioner. However, the amendment process requires that both the applicant and the relevant Commissioner are given a reasonable opportunity to be heard.