Appeal to Advance Ruling Authority requires prescribed particulars, grounds, supporting documents, verification, and requests for modification or hearing.

Appeal to the Appellate Authority for Advance Ruling under regulation 10(2) is made in Form CAAR-3 by the Principal Commissioner or Commissioner of Customs. It must identify the impugned advance ruling or order, provide party and representative particulars, and state the facts, grounds of appeal, and attached documents. The appeal may request setting aside or modification of the ruling or order, a personal hearing, and further appropriate orders. The prescribed verification confirms the accuracy of the information and the signatory's competence to make and verify the appeal.

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