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        Customs

        Regulation 23 - Amendment of records

        Customs Authority for Advance Rulings Regulations, 2021

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        Amendment of records allowed when factual or material error is found after hearing applicant and commissioner representative. The Authority may permit amendment of the records to correct any factual or material error at any stage of the proceedings, provided the applicant and the Principal Commissioner or Commissioner or their authorised representative are heard before such amendment is allowed.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment of records allowed when factual or material error is found after hearing applicant and commissioner representative.

                                The Authority may permit amendment of the records to correct any factual or material error at any stage of the proceedings, provided the applicant and the Principal Commissioner or Commissioner or their authorised representative are heard before such amendment is allowed.


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