Customs Authority for Advance Rulings created to provide advance rulings; notifications issued and publicity sought. The circular notifies the Customs Authority for Advance Rulings (CAAR) Regulations, 2021, records the formal notification of two constituent CAAR authorities in specified jurisdictions, and directs departmental officers to publicise the Regulations locally. It emphasises the Regulations as the statutory mechanism for obtaining advance rulings on customs matters and requests reporting of any implementation difficulties to the Board.
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.
Customs Authority for Advance Rulings created to provide advance rulings; notifications issued and publicity sought.
The circular notifies the Customs Authority for Advance Rulings (CAAR) Regulations, 2021, records the formal notification of two constituent CAAR authorities in specified jurisdictions, and directs departmental officers to publicise the Regulations locally. It emphasises the Regulations as the statutory mechanism for obtaining advance rulings on customs matters and requests reporting of any implementation difficulties to the Board.
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