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        Customs

        Regulation 30 - Procedure in case of petition

        Customs Authority for Advance Rulings Regulations, 2021

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        Petition procedure: hearing and disposal rules for applications apply mutatis mutandis to petitions before the Authority. The regulation prescribes that the procedural provisions for hearing and disposal of applications shall apply, mutatis mutandis, to the hearing and disposal of all petitions before the Authority, ensuring petition proceedings follow the same hearing, submission and disposal framework as applications under the Authority's regulations.
                          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.

                                Petition procedure: hearing and disposal rules for applications apply mutatis mutandis to petitions before the Authority.

                                The regulation prescribes that the procedural provisions for hearing and disposal of applications shall apply, mutatis mutandis, to the hearing and disposal of all petitions before the Authority, ensuring petition proceedings follow the same hearing, submission and disposal framework as applications under the Authority's regulations.


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