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        Customs

        Regulation 31 - Procedure in case of transferred application and proceeding

        Customs Authority for Advance Rulings Regulations, 2021

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        Procedure for transferred applications: hearing and disposal provisions apply mutatis mutandis to transferred proceedings under the advance rulings framework. The regulatory provisions governing hearing and disposal of applications apply mutatis mutandis to any application or proceeding transferred under subsection 3 of section 28F, so that the same stages, notice, opportunity to be heard, and disposal mechanisms prescribed for original applications govern transferred matters within the advance rulings framework.
                          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.

                              Procedure for transferred applications: hearing and disposal provisions apply mutatis mutandis to transferred proceedings under the advance rulings framework.

                              The regulatory provisions governing hearing and disposal of applications apply mutatis mutandis to any application or proceeding transferred under subsection 3 of section 28F, so that the same stages, notice, opportunity to be heard, and disposal mechanisms prescribed for original applications govern transferred matters within the advance rulings framework.


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