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of <h1>Regulation 25 allows inspection of application records by authorized individuals with written request; note-taking permitted, copying not.</h1> Regulation 25 of the Customs Authority for Advance Rulings Regulations, 2021, permits the applicant, the Principal Commissioner, Commissioner, or their authorized representative to inspect records of an application or petition. This inspection is granted upon a written request to the Secretary and is limited to documents relied upon in the proceedings before the Authority. The inspection must occur in the presence of an officer of the Authority, and only note-taking is allowed, not copying of the documents.
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