Appeal to Appellate Authority for Advance Rulings provides procedure to request modification of an advance ruling and a personal hearing. Prescribes Form CAAR-2 content for appealing an advance customs ruling: identification of the impugned ruling and communication date; full appellant and authorised representative particulars; concise facts and explicit grounds of appeal; designation of the jurisdictional Commissioner; an indexed list of attachments and fee particulars. The form's prayer seeks setting aside or modification of the ruling, a personal hearing, and other appropriate orders. A verification clause requires a signed declaration of correctness and competence to file the appeal.
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.
Appeal to Appellate Authority for Advance Rulings provides procedure to request modification of an advance ruling and a personal hearing.
Prescribes Form CAAR-2 content for appealing an advance customs ruling: identification of the impugned ruling and communication date; full appellant and authorised representative particulars; concise facts and explicit grounds of appeal; designation of the jurisdictional Commissioner; an indexed list of attachments and fee particulars. The form's prayer seeks setting aside or modification of the ruling, a personal hearing, and other appropriate orders. A verification clause requires a signed declaration of correctness and competence to file the appeal.
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