Advance ruling appeals require prescribed appellant details, grounds, supporting documents, fee particulars, prayer, signature and verification in Form CAAR-2.

Appeal to the Appellate Authority for Advance Rulings under regulation 10(1) of the Customs Authority for Advance Rulings Regulations, 2021 is filed in Form CAAR-2. The form requires details of the impugned ruling or order, appellant and authorised representative, facts, grounds of appeal, jurisdictional customs commissioner, supporting documents, and fee payment. The appellant may request modification or setting aside of the ruling, a personal hearing, and further appropriate orders. The appeal requires signature and verification confirming the accuracy of supplied information and the signatory's competence.

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