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of <h1>Procedures for Hearing and Disposing Applications Apply Equally to Transferred Cases Under Regulation 31, Section 28F(3)</h1> The Customs Authority for Advance Rulings Regulations, 2021, under Regulation 31, stipulates that the procedures for hearing and disposing of applications are equally applicable to all transferred applications and proceedings as referenced in sub-section 3 of section 28F. This ensures that the same procedural rules are followed for both original and transferred cases, maintaining consistency in the handling of customs-related advance ruling applications.
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