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of <h1>Regulation 26: Voiding Advance Rulings for Fraud or Misrepresentation with Due Process for Applicants and Authorities.</h1> Regulation 26 of the Customs Authority for Advance Rulings Regulations, 2021, addresses the voiding of advance rulings in cases of fraud or misrepresentation. If notified by a Principal Commissioner or Commissioner, or otherwise, that a ruling was fraudulently obtained, the Authority must examine the claim with supporting affidavits and documents. If fraud or misrepresentation is suspected, the applicant is notified in writing, informed of the grounds, and given a chance to respond and be heard. The Principal Commissioner or Commissioner is also given an opportunity to comment. If fraud is confirmed, the ruling is declared void ab initio.
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