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        Customs

        Regulation 25 - Inspection of records

        Customs Authority for Advance Rulings Regulations, 2021

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        Inspection of records permits written-request access to relied-upon documents in the Authority's presence; notes allowed, no copies. Inspection is permitted for the applicant, Principal Commissioner or Commissioner or authorised representative upon written request to the Secretary, limited to documents relied upon in the proceedings; inspection occurs only in the presence of an officer of the Authority and only note-taking is allowed, not copying.
                          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.

                                Inspection of records permits written-request access to relied-upon documents in the Authority's presence; notes allowed, no copies.

                                Inspection is permitted for the applicant, Principal Commissioner or Commissioner or authorised representative upon written request to the Secretary, limited to documents relied upon in the proceedings; inspection occurs only in the presence of an officer of the Authority and only note-taking is allowed, not copying.


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