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        Customs

        Customs Authority for Advance Rulings (Amendment) Regulations, 2022 - 63/2022 - Customs - Non Tariff

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        Advance ruling procedure amended: online filing with fee, service under the Act, withdrawal allowed before ruling. The 2022 amendments revise terminology and locations, require the Secretary to publish Authority contact details, and prescribe online filing of applications through a common portal with an online fee, with a transitional rule permitting quadruplicate physical filing accompanied by a demand draft until online facilities are operational. Service of notices is to follow the provisions of the Act, applicants may withdraw applications before an advance ruling is pronounced, and the Authority may protect commercially confidential information on request; Form CAAR-1 must name one jurisdictional Commissioner.
                    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.

                          Advance ruling procedure amended: online filing with fee, service under the Act, withdrawal allowed before ruling.

                          The 2022 amendments revise terminology and locations, require the Secretary to publish Authority contact details, and prescribe online filing of applications through a common portal with an online fee, with a transitional rule permitting quadruplicate physical filing accompanied by a demand draft until online facilities are operational. Service of notices is to follow the provisions of the Act, applicants may withdraw applications before an advance ruling is pronounced, and the Authority may protect commercially confidential information on request; Form CAAR-1 must name one jurisdictional Commissioner.


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